This study aims to determine the effect of Good Corporate Governance consisting of Institusional Ownership, Board Structure, Audit Committees, Audit Quality, Managerial Ownership, Board Size, Board Commissioners to Financial Performance as measured by ROA. Sampling method in this study using proposive sampling with a sample of 16 companies listed on the Indonesian Stock Exchange in the period is 2011 until 2013. The result show that Institutional Ownership Board Structure, Audit Quality, and the size of the Board of Commissioners positive effect on the company's Financial Performance as measured by ROA. Meanwhile, other test result showed that the Audit Committee, Managerial Ownership and the size of the Board of directors does not affect the company’s Financhial Performance as measured by ROA.