This research aimed to discover the effect of risk profile and good corporate governance towards financial performance and firm value. This research use quantitative research. Population research is sharia commercial bank in Otoritas Jasa Keuangan (OJK) from 2014 to 2017. The sampling technique used purposive sampling and obtained 44 data from 11 sharia commercial bank. Data analysis technique used to examine the effect of risk profile and good corporate governance towards financial performance is multiple linear regression analysis, then to examine the effect of financial performing to firm value using simple linear regression analysis. The research results indicated that audit committee positively affected to financial performance, financing debt ratio, institutional ownership, and managerial ownership negatively affected to financial performance, and financial performance negatively affected to firm value. While, non performing financing, board of Commissioners, and commissioner size did not affected to financial performance