Good Corporate Governance (GCG) was a system which guided and controlled the companies with goal in order to get the balance of company’s authority and accountability to the stakeholders. This research was aimed at knowing the implementation og Good Corporate Governance (GCG) towards the financial performance of the companies in 2007-2012. The object of this research was the companies which had implemented GCG and been enlisted in Corporate Governance Perception Index (CGPI) according to the survey of The Indonesian Institute of Corporate Governance (IICG). This research used simple regression analysis partially to correlate GCG to the company’s financial performance. The result of the analysis showed that there was no impact of independent variable GCG on the financial performance which was measured by ROE, but it had a significant impact if it was measured by NPM. The result of this ROE measurement was in line with the research done by Meythi and Lusiyana Devita (2011).