She will eventually get it. My son was 5 before he was fully trained. We've been on this journey for 7 years and something I have learned is that it just takes a little longer than a neurotypical child.

Is she scared to sit on the potty or toilet? you have to find out if its a sensory issue...then you can start to work from there.

Maybe google positive practice/over correction. This involved having our child clean up the mess and we simply told him that it "Goes in potty. Not in pants." It sounded harsh to us, but it quickly worked. We were firm, but did not appear angry.

You probably tried the over correction. I did not mention that you need to put him on the toilet after he cleans. You probably figured that out. Our therapist saw us weekly and gave us the data sheet, schedule, etc. We stayed home for at least 3 days. We did not even go to playground. We also put toilet photos all over the house. Just board maker toilet photos. He was not toilet trained at all at the time.

Thanks everyone,I have tried all of this tip as you guys mentioned but nothing seems to work.