The purpose of this study was to determine the effect of Good Corporate Governance Implementation on Financial Performance. This object uses Islamic Commercial Banks in Indonesia which are registered on the official website of each Sharia Commercial Bank for the 2014-2019 period. The data sample collection technique used in this research is purposive sampling. While the data analysis techniques used in this research are descriptive statistics, classical assumption tests, regression analysis tests and hypothesis testing. The results of the analysis show that the size of the Independent Commissioner has a significant positive effect on financial performance. However, the Board of Directors, Sharia Supervisory Board and Audit Committee have no effect on financial performance