T This study aims to examine the effect of the board of directors (bod) and firm size on corporate performance, proxied by profitability (return on assets/roa) and earnings growth, as well as to investigate the novelty of this research by incorporating corporate social responsibility (csr) as a moderating variable in the relationship between corporate governance and firm performance among non financial companies listed on the indonesia stock exchange during the 2021–2025 period. using a quantitative approach and secondary data obtained from annual reports and sustainability reports, the study employs panel data regression analysis with the assistance of microsoft excel, spss, and eviews software. the findings reveal that the board of directors has no significant effect on profitability but exerts a positive and significant effect on earnings growth. firm size is found to have no significant effect on either profitability or earnings growth. furthermore, csr does not moderate the relationship between the board of directors and profitability nor between firm size and profitability. however, csr significantly moderates the relationship between the board of directors and earnings growth by weakening the relationship, while it strengthens the relationship between firm size and earnings growth. these findings suggest that corporate governance mechanisms contribute more to earnings growth than to profitability and demonstrate that csr serves not only as a corporate responsibility instrument but also as a contingency factor that can strengthen or weaken the influence of corporate characteristics on firm performance. the study contributes to the corporate governance and csr literature by providing empirical evidence on the moderating role of csr in the relationship between corporate governance and firm performance