Pemberian pelayanan publik oleh aparatur pemerintah kepada masyarakat merupakan implikasi dari fungsi aparat Negara sebagai pelayan masyarakat sehingga kedudukan aparatur pemerintah dalam pelayanan umum sangat strategis karena akan menentukan sejauhmana pemerintah mampu memberikan pelayanan yang sebaik-baiknya bagi masyarakat. Untuk itu perlu diketahui apa saja faktor yang berpengaruh terhadap kepuasan penggunan layanan publik. Faktor Tangibles, Reliabilitys, Responsiveness, Assurance, dan Empathy sangat mempengaruhi Kepuasan Mahasiswa. Penelitian ini bertujuan untuk mengetahui pengaruh Tangibles, Reliabilitys, Responsiveness, Assurance, dan Empathy Terhadap Kepuasan Mahasiswa pada Politeknik Negeri Balikpapan, baik secarah simultan ataupun secarah Parsial. Sampel penelitian sebanyak 218 responden. Metode penelitian menggunakan teknik analisis data adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan Tangibles, Reliability, Responsiveness, Assurance, Empathy berpengaruh signifikan terhadap kepuasan Mahasiswa dan secara parsial terdapat 3 (tiga) variabel yang berpengaruh yaitu Tangibles , Reliability dan Empathy.Kata kunci : Tangibles, Reliabilitys, Responsiveness, Assurance, Empathy dan Kepuasan Mahasiswa.ANALYSIS OF FACTORS AFFECTING STUDENT SATISFACTION WITHSERVICES AT THE BALIKPAPAN STATE POLYTECHNIC INTEGRATEDSERVICE UNITThe public service provision given by government officials to the community is an implication of the function of the state apparatus as public servants so that the position of government officials in public services becomes very strategic because it will determine the extent to which the government is able to provide the best service for the community. Based on this reason, it is necessary to know what factors influence the satisfaction of using public services. Tangibles, Reliability, Responsiveness, Assurance, and Empathy factors greatly affect students satisfaction. The research’s aim is to determine the effect of Tangibles, Reliability, Responsiveness, Assurance, and Company Empathy on Student Satisfaction at the Balikpapan State Polytechnic, either simultaneously or partially. The research samples were 218 respondents. The research method for data analysis technique is multiple linear regression. The result shows that simultaneously Tangibles, Reliability, Responsiveness, Assurance, Empathy have a significant effect on student satisfaction and partially. There are 3 (three) influential variabels, namely Tangibles, Reliability and Empathy.Keywords : Tangibles, Reliability, Responsiveness, Assurance, Empathy and student satisfaction