<![CDATA[This research aims to examine the differences in the influence of Enterprise Risk Management and the effectiveness of internal audit on the Company's financial performance before and during the COVID-19 pandemic. The sample in this research was 85 primary consumer goods sector companies listed on the Indonesia Stock Exchange. Data analysis was carried out using multiple linear regression techniques with the help of the SmartPLS 4 program. The results of this research show that (1) Enterprise Risk Management has a positive effect on company financial performance, companies with high Enterprise Risk Management have high company financial performance; (2) The effectiveness of internal audit has a positive effect on the company's financial performance, companies with effective internal audit have higher financial performance; (3) There is a difference in the influence of Enterprise Risk Management on the company's financial performance before and during the COVID-19 pandemic, where during the COVID-19 pandemic, the influence of Enterprise Risk Management on the company's financial performance weakened so that a high value of Enterprise Risk Management may not necessarily improve performance. company finances during the COVID-19 pandemic; (4) There is no difference in the influence of internal audit effectiveness on the company's financial performance before and during the COVID-19 pandemic.]]>
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