<![CDATA[Financial performance describes how well the business can use its resources to profit. This quantitative research aims to ascertain elements that can affect financial performance, such as financial and non-financial ratios. Corporate governance, capital intensity, and corporate social responsibility are some indicators. For 2021-2024, IDX-listed firms operating in the food and beverage subsector comprised the population. The population consisted of 132 food and beverage sub-sector companies. A purposive sample strategy was used in this investigation. The research includes 24 different businesses. Data analysis uses EViews12 with a panel regression model. The study results show that corporate governance variables have a significant effect on ROA, capital intensity has no effect on ROA, and corporate social responsibility (CSR) has a negative and significant effect on ROA.]]>
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