<p>Good corporate governance can support companies in improving their performance, especially in their financial performance, by assisting in decision making, so it can be said that governance is important for companies. The implementation of good corporate governance can also increase the value of the company and increase investor confidence. Good corporate governance cannot be implemented without good internal control, where internal control supports the implementation of governance so that financial performance can be better. Internal control helps in monitoring so that corporate governance can run well in order to achieve company goals.<br>The purpose of this study was to determine the the influence of governance on the financial performance of manufacturing companies with the support of internal control. The study was conducted using the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The analysis in this study was carried out by Moderated Regression Analysis (MRA). The results of this study indicate that corporate governance is able to improve the company's financial performance, but has not been able to prove the supporting role of internal control on the influence of governance on the company's financial performance. Disclosure of the company's internal control does not affect the relationship between governance and financial performance.</p>