<![CDATA[This study examines the effects of board size, board meetings, board committees, independent directors, audit committee size, and leverage as a novel variable on financial performance. Corporate social responsibility is employed as a moderating variable for governance and leverage, while firm age and firm size serve as control variables. The focus is on manufacturing companies listed on the Indonesia Stock Exchange. Utilizing a quantitative approach with secondary data from 33 manufacturing companies during the 2021–2025 period, the data were analyzed using panel data regression, with the fixed effect model determined as the best-fitting model. The results indicate that board size has a significant positive effect on profitability, whereas board meetings and board committees have a significant negative effect. Conversely, independent directors, audit committee size, leverage, and corporate social responsibility do not significantly affect profitability. Furthermore, moderation testing reveals that corporate social responsibility moderates the effects of board size, board meetings, and board committees on profitability, but fails to moderate the effects of independent directors, audit committee size, and leverage. Additionally, firm age has a negative effect on profitability, while firm size shows no significant impact. These findings emphasize that the effectiveness of board structure, debt management, and the integration of corporate social responsibility are crucial factors influencing the profitability of manufacturing companies.]]>
