This study aimed to determine the effect of Good Corporate Governance (GCG) Customer Capital (VACA), Human capital (VAHU), Structural Capital (STVA) and Capital Adequacy Ratio (CAR) on financial performance as measured by return on assests (ROA) in banking sector listed in the financial Services Authority (OJK) during 5 years of observation of 2014-2018. The sampling technique used purposive sampling technique and obtained 14 sampels with 64 observational data. Based on the results of multiple linier regression analysis, it can be concluded that Good Corporate Governance has a significant negative effect on financial performance, Customer Capital has a significant positive effect on financial performance, Human Capital has a significant positive effect on financial performance, Structural Capital has no effect on financial performance, furthermore Capital Adequacy has a significant positive effect on financial performance