ABSTRACT: This study aims to determine the relationship between corporate governance, intellectual capital, and company size with the financial performance of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The objective of this study, which falls under the genre of causal investigation, is to undertake research to identify the cause of one or more issues. This research sample approach employed purposeful sampling, which led to the collection of 70 firms. The analysis method used in this study is panel data regression with the E views program. The study's findings suggest that the board of commissioners has a mixed impact on financial success. Financial performance is partially unaffected by the audit committee. Financial performance is partially influenced favorably by intellectual capital and firm size.