Good Corporate Governance (GCG) in Indonesian banking on the level of soundness and competitiveness, to find out differences between the financial performance of Government-Owned Commercial Banks (BUMN), National Private Commercial Banks, Regional Development Banks and Foreign Banks with a risk profile approach, good corporate governance, earnings, and capital. The banking sector selected as the population used for this study is a bank registered in Indonesia. The research method used is the normative juridical method, the results of research on differences in the level of soundness between BUMN Banks, Private Banks, Loan to Deposit Ratio, Non Performing Loans, Good Corporate Governance, Return on Assets, Operating Expenses to Operating Income, and Capital Adequacy Ratio. The population of this study are state-owned banks, private banks in Indonesia which provide annual reports and corporate governance reports. Research results The implementation of good corporate governance has become a central issue in supporting economic recovery and growth