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This study aimed to examine the effect of corporate governance and capital structure on the performance of family and non-family firms. Corporate governance is measured by independent boards of directors and commissioners. Capital structure was measured by debt-to-equity ratio and performance as proxied by return on equity. The data in this research was secondary data. The sampling method used the purposive sampling method. The samples were 11 family firms and 30 non-family firms. The data analysis used multiple regression to identify the effect of the dependent variable on the independent variable. The results of the research showed that the capital structure has a significant impact on the performance of family and non-family firms.