Research on the role of national culture in finance has shown significant development. This study aims to further explore the relationship between three dimensions of national culture (individualism, uncertainty avoidance, and masculinity) and company performance, mediated by investment risk-taking. The study targets Indonesian SMEs, with a sample of 161 respondents from DKI Jakarta, West Java, Central Java, Yogyakarta, and East Java provinces. The results indicate that higher levels of uncertainty avoidance and masculinity significantly enhance investment risk-taking capacity. Additionally, increased uncertainty avoidance, masculinity, and investment risk-taking contribute to improved SME performance. Mediation analysis further confirms that investment risk-taking mediates the relationship between uncertainty avoidance, masculinity, and firm performance. However, individualism does not show a significant impact on either investment risk-taking or SME performance. This study provides valuable insights for policymakers and SME owners in formulating policies to promote the future development of SMEs.