Abstract: By examining the company’s performance, both internal and external stakeholders can determine how well the organization accomplished its objectives. The performance of this business cannot be disentangled from the influence of Good Corporate Governance (GCG) and risk management. The purpose of this study is to investigate and analyze the impact of GCG and enterprise risk management (ERM) disclosure on the performance of Indonesian companies. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified 12 peer-reviewed journal articles related to the research topic over a three-year period during the COVID pandemic (2019-2021) and then explained them in a comprehensive analytical descriptive manner. The findings indicated that 90% of scientific research indicated that GCG and risk management had a significant impact on business performance. The researcher concludes that the influence of GCG and ERM can improve the performance of the business, both as proxied by other variables and as the dependent variable.

Keywords: Good Corporate Governance, Risk Management, Company Performance, Indonesia, COVID-19 Pandemic