The objective of this study is to look at how board size, board gender diversity, independent commissioners, leverage, and firm size affect firm performance in manufacturing companies in Indonesia Stock Exchange and the Philippines Stock Exchange. This study used a quantitative approach with two least square regression analysis models and a sample of manufacturing sector companies listed on the Indonesia Stock Exchange and the Philippines Stock Exchange, with a total of 100 business entities and 480 observations. This study used the presence of female commissioners and the proportion of female commissioners to measure board gender diversity. According to the findings of this study, independent commissioners in Indonesia have a significantly positive effect on return on assets, female commissioners in Indonesia have a significant adverse effect on return on assets, and Tobin’s Q, both leverage in Indonesia and firm size in the Philippines have a significant adverse effect on return on assets. Meanwhile, leverage in Indonesia has a significant negative effect on Tobin’s Q, as does board size in Indonesia and firm size in Indonesia and the Philippines.