<![CDATA[This study aims to determine whether economic policy uncertainty (EPU) affects company performance. As a form of novelty in investigating the relationship between EPU and financial performance, the focus of this study is on the role of corporate debt. The data for this study were obtained using the method purposive sampling from the financial reports of manufacturing companies in the ASEAN region for the period 2018 to 2023. Data analysis was carried out using the panel data regression analysis method through the Eviews12 application. Based on the results of the analysis, it was found that EPU had a significant effect on leverage company and company performance. then it was found that leverage which is proxied by Debt to Capital Ratio (DCR) has a significant influence on company performance. Furthermore, DCR can mediate the influence of EPU on company performance. In addition, debt restructuring was also found to be unable to moderate the influence of EPU on company performance.]]>
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