<![CDATA[This study aims to examine the Moderation of Company Size in the Effect of Good Corporate Governance on Financial Performance in Mining Companies Listed on the Indonesia Stock Exchange in 2021-2024. This study will be conducted using a population of 91 mining companies listed on the Indonesia Stock Exchange and a sample of 19 companies multiplied by 4 years totaling 76 selected using a purposive sampling technique. Data analysis will utilize normality testing, multiple linear regression, and moderated regression analysis (MRA). The audit committee regression test results showed a significant correlation of 0.111 and a significance value of 0.006 <0.05, indicating a significant relationship between the audit committee and financial performance. The independent commissioner regression test results showed a significant correlation of -0.089 and a significance value of 0.481 >0.05, indicating no significant correlation between the audit committee and financial performance. The managerial ownership regression test results showed a significant correlation of -0.204 and a significance value of 0.296 >0.05, indicating no significant correlation between the audit committee and financial performance. The MRA test results showed that company size moderated the audit committee's influence by 0.004 and a significance value of 0.003 <0.05, indicating that company size moderated the audit committee's influence on financial performance. The results of the MRA test of company size moderated independent commissioners by -0.003 and the magnitude of the significant value was 0.496>0.05, that company size was able to moderate independent commissioners on financial performance. The results of the MRA test of company size moderated managerial ownership by -0.006 and the magnitude of the significant value was 0.496>0.05, that company size was able to moderate managerial ownership on financial performance.]]>
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