<![CDATA[Corporate governance plays an important role in ensuring effective monitoring and strategic decision-making within companies. This study aims to examine the effect of board characteristics, proxied by board size, the proportion of independent commissioners, and gender diversity, on the financial performance of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach with an explanatory design using panel data obtained from the annual reports and financial statements of the sampled companies. The sample was selected using purposive sampling, resulting in 30 companies with a total of 120 observations. The data were analyzed using multiple linear regression analysis. The results show that board size, the proportion of independent commissioners, and gender diversity have positive and significant effects on financial performance measured by Return on Assets (ROA). These findings indicate that a more effective board structure can enhance the quality of managerial oversight and improve strategic decision-making processes, which ultimately contribute to better corporate financial performance. The results support the perspectives of agency theory, resource dependence theory, and upper echelons theory, highlighting that board characteristics play an important role in strengthening corporate governance and improving organizational performance. These findings provide empirical contributions to the corporate governance literature and offer practical implications for companies in designing optimal board structures to support sustainable financial performance.]]>
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