Given that the bank is an institution that has the form of a risky business, it is necessary to have an application of the prudential principle in conducting all banking activities. All forms of application of the prudential principle is a form of the application of the principles of good corporate governance so as to meet the banking needs of the consumer in this case is the community. Learning from the failure of the government and Bank Indonesia after the economic crisis experienced by Indonesia in 1997 and 1998 prompted the government to form an oversight agency that has the function of independent and free from interference by other parties. Therefore, along with the coming of Law Number 21 of 2011 on the Financial Services Authority, the agency also immediately implement supervisory jobs in the banking sector and capital markets replace Bank Indonesia and the Capital Market Supervisory Agency (Bapepam-LK). The birth of this institution is expected to provide control over carefully and effectively