The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.
