Abstract
Purpose - This research aims to prove the influence of the characteristics of the board of directors, audit committee, and ownership on the performance of manufacturing companies in Indonesia.
 Research Method - Manufacturing companies that are registered on the IDX are used as objects in this research using a purposive sampling method and were obtained from 124 manufacturing companies in 2018-2022. Testing and analysis used Eviews 12 and IBM SPSS Statistics 25 software.
 Findings - The results of this study are ownership concentration which has a significant positive effect and independent audit committee, independent board of directors have a significant negative effect on company performance. The results of this research are that ownership concentration has a significant positive effect on company performance. Independent audit committees and independent boards of directors have a significant negative effect on company performance. Meanwhile, other variables do not have a significant effect on company performance. 
 Implication - GCG can help companies create effective policies. It also can help companies build the trust of stakeholders and shareholders.
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