This research was being conduct to figure out whether good corporate governance and audit quality have an impact on financial performance. In this research, good corporate governance is proxied by independent commissioners, audit committee, institutional ownership, managerial ownership, and board of directors. Meanwhile, audit quality is proxied by big-four and non-big four audit firm. The measurement of financial performance is by return on equity (ROE). The type of research conducted is quantitative research. Data utilized are secondary data obtained from banking companies listed in Indonesia Stock Exchange within the year 2015 to 2017. A total of 87 samples are acquired by utilizing purposive sampling method and analyzed with multiple linear regression method. The result of the research shows that partially, independent commissioners, audit committee, and audit quality have no impact on financial performance. On the other hand, institutional ownership, managerial ownership, and board of directors have an impact on financial performance partially. Simultaneously, independent commissioners, audit committee, institutional ownership, managerial ownership, board of directors, and audit quality have an impact on financial performance.