ISSN 2502-5430 Vol. 12, No. 2, September 2023, pp. 254-268 254 10.21831/nominal.v12i2.60207 https://journal.uny.ac.id/index.php/nominal nominal@uny.ac.id Pengaruh Good Corporate Governance, Struktur Modal, dan Leverage terhadap Kinerja Keuangan Perusahaan Tambang Dian Islami a,1,* , Anis Wulandari a,2 a Universitas Trunojoyo Madura, Indonesia 1 dianislami222@gmail.com*; 2 aniswulandari1705@gmail.com * corresponding author ARTICLE INFO ABSTRACT Article history Received: 17 April 2023 Revised : 30 June 2023 Accepted: 16 September 2023 Keywords Independent Board of Commissioners Managerial Ownership Institutional Ownership Audit Committee Capital Structure Leverage Financial Performance Kata Kunci Dewan Komisaris Independen Kepemilikan Manajerial Kepemilikan Institusional Komite Audit Struktur Modal Leverage Kinerja Keuangan The purpose of this study is to understand anythings that can affect the financial performance of oil and gas companies on the IDX for the 2015- 2020 period. This study uses six independent variables, namely the Good Corporate Governance variable, which is proxied through the independent board of commissioners, managerial ownership, institutional ownership, and audit committee, as well as capital structure and leverage variables. The sample was determined through a purposive sampling technique, so nine companies matched the criteria. The quantitative method is taken by processing secondary data. The data analysis technique used is multiple linear regression analysis. This study obtained the results that independent board of commissioners, managerial ownership, institutional ownership, capital structure, and leverage have an impact on financial performance. Different results were obtained by the audit committee that had no impact on financial performance. ABSTRAK Tujuan studi ini adalah untuk memahami hal-hal yang dapat mempengaruhi kinerja keuangan pada perusahaan minyak dan gas bumi di BEI periode 2015-2020. Penelitian ini menggunakan enam variabel independen, yaitu variabel Good Corporate Governance yang diproksikan melalui dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit, serta variabel struktur modal dan leverage. Sampel ditentukan melalui teknik purposive sampling, sehingga didapatkan sembilan perusahaan yang sesuai dengan kriteria. Metode kuantitatif diambil dengan mengolah data sekunder. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Penelitian ini memperoleh hasil bahwa dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, struktur modal dan leverage berdampak dengan kinerja keuangan. Hasil berbeda diperoleh komite audit bahwa tidak berdampak dengan kinerja keuangan. This is an open-access article under the CC–BY-SA license.