<![CDATA[This study aims to determine the effect of good corporate governance and capital structure on the financial performance of healthcare sector companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses a quantitative approach with secondary data sources obtained from company financial reports through the IDX and IDN financials websites. The sample used was 8 companies in the healthcare sector using a purposive sampling method. The data analysis technique used SPSS 22 software. Based on the results of the study, it was shown that partially the board of directors indicators with a sig value of 0.503 > 0.05, t-count -0.677 and the board of directors was 0.389 > 0.05, t-count 0.389 had no effect on financial performance (ROA), while the audit committee indicator with a sig value of 0.007 <0.05, t-count -2.868 has an effect on ROA. Capital structure variable with DAR indicator with sig value of 0.324 > 0.05, t-count -1.002 and DER of 0.179 > 0.05, t-count 1.371 had no effect on financial performance (ROA). Simultaneously with a value of 0.016 <0.05, f-count 3.258 the variable good corporate governance and capital structure affect financial performance.]]>
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