The establishment of a company has a clear purpose. The purpose of the company is to achieve maximum profits and prosper the owner of the company or the stakeholders. The purpose of the company is actually substantial that didn't have any different, just the emphasis that each company wants to achieve different from each other. The company's financial performance is a important source of consideration for managers to establish a profitable corporate strategy for stockholders and benefits for stockholders. Financial performance is also useful for investors in making investment decisions in a company. The company's financial performance can be influenced by several factors including Good Corporate Governance (GCG) implementation including audit quality. Methods of data analysis in this study using regression analysis method. Regression used to measure the magnitude of the influence of independent variables to the dependent variable. There are 2 types of analysis which are simple linear regression and multiple linear regression. This research use the multiple linear regression.