T This research aims to examine the influence of the proportion of independent commissioners, number of audit committees, proportion of female directors and commissioners on the profitability of state-owned enterprises (soe) with dividend targets as a moderating variable using quantitative methods where secondary data and sample selection were based on purposive sampling with the following criteria: (1) soe in 2015-2023 which is targeted to provide dividends to the government, (2) soe which has the form of a persero, (3) soe in 2015-2023 which has female commissioners and directors, (4) soe which is in control of the ministry of state-owned enterprises, (5) soe publishes annual report or comprehensive financial report.this research used a sample of 126 which was processed from the annual reports of related soe. the research produces (1) proportion of independent commissioners does not have a significant influence on soe profitability, (2) audit committee variable does not have a positive influence on profitability, (3) proportion of female directors has a positive and significant influence on profitability, (4) proportion of commissioners women have a positive and significant effect on profitability, (5) the dividend target variable does not strengthen the influence of the proportion of independent commissioners on profitability, (6) the dividend target variable does not strengthen the influence of the audit committee on profitability, (7) the dividend target does not strengthen the influence of the proportion of female directors on profitability, (8) the dividend target does not strengthen the influence of the proportion of female commissioners on profitability.the research contributes to offering an empirical and practical basis that can be used to improve governance, strengthen related policies, and contribute to the financial performance of soe.keywords: independent commissioner, audit committee, female directors, female commissioners, dividend target