Penelitian ini dilakukan untuk mengevaluasi pengaruh kinerja ESG Score, Struktur Modal, dan Likuiditas terhadap Kinerja Keuangan yang dimoderasi oleh gender diversity. ESG Score diperoleh dari S&P Capital IQ, Strutur modal diukur dengan menggunakan debt to equity ratio (DER) dan Likuiditas diukur dengan current ratio (CR). Kinerja keuangan sebagai variabel dependen diukur menggunakan return on asset (ROA) dan gender diversity dijadikan sebagai pemoderasi. Seluruh data finansial guna penelitian bersumber dari S&P Capital IQ. Penelitian ini menggunakan purposive sampling guna memperoleh data skunder perusahaan negara ASEAN – 5 periode (2018 – 2022). Terdapat 240 sample yang digunakan untuk pengujian. Pengolahan data ini menggunakan aplikasi STATA. Penelitian ini memberikan hasil pengujian kinerja ESG yang tidak berpengaruh terhadap kinerja keuangan. Kemudian untuk hasil pengujian struktur modal, likuiditas, dan gender diversity yaitu berpengaruh secara signifikan terhadap kinerja keuangan. Namun, penelitian ini belum mampu membuktikan pengaruh moderasi gender diversity baik terhadap ESG, struktur modal, ataupun likuiditas terhadp kinerja keuangan. / This research was conducted to evaluate the influence of ESG Score performance, Capital Structure, and Liquidity on Financial Performance moderated by gender diversity. ESG Score was obtained from S&P Capital IQ, Capital Structure was measured using the debt-to-equity ratio (DER), and Liquidity was measured using the current ratio (CR). Financial performance, as the dependent variable, was measured using return on assets (ROA), with gender diversity as the moderator. All financial data for the study were sourced from S&P Capital IQ. Purposive sampling was used to obtain secondary data from ASEAN-5 state-owned companies over the period 2018-2022, resulting in a sample of 240 for testing. Data processing was carried out using the STATA application. The findings of the study indicate that the performance of ESG has no significant impact on financial performance. However, the tests on capital structure, liquidity, and gender diversity show a significant influence on financial performance. Nevertheless, the research has not been able to demonstrate the moderating effect of gender diversity on ESG, capital structure, or liquidity in relation to financial performance.