The purpose of this study was to determine the effect of board of directors, independent commissioner, audit committee, audit quality to financial performance. The sample selection in this study was carried out by purposive sampling. Based on the criteria obtained 144 samples of observations. The data analysis techniques used in this study were descriptive statistics, classical assumption tests, and multiple linier regression analysis. The results of the analysis showed that independent comissioner, audit committee and audit quality have no effect on the financial performance. Meanwhile, board of directors has a positive effect on financial performance.