<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate governance (dewan komisaris, kepemilikan institusional, komisaris independen, dan ukuran perusahaan) dan pengungkapan lingkungan terhadap kinerja keuangan. Data diperoleh dari 17 perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia melalui purposive sumpling. Teknik analisis dilakukan dengan menggunakan SPSS versi 26 dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dewan komisaris, kepemilikan institusional, komisaris independen dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Sedangkan untuk pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.Kata Kunci : Corporate Governance, Pengungkapan Lingkungan dan Kinerja Keuangan ABSTRACT This study aims to examine the effect of corporate governance (board of commissioners, institutional ownership, independent commissioners, and firm size) and environmental disclosure on financial performance. Data were obtained from 17 industrial sector manufacturing companies listed on the Indonesia Stock Exchange through purposive sampling. The analysis technique was carried out using SPSS version 26 in data analysis and hypothesis testing. The results show that the board of commissioners, institutional ownership, independent commissioners and firm size have a significant effect on financial performance. Meanwhile, environmental disclosure has no significant effect on financial performance.Keywords: Corporate Governance, Environmental Disclosure and Financial Performance]]>
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