This research was made to influence the effect of Good Corporate Governance and Company Size on Financial Performance. The subjects used in this study were manufacturing companies listed on the Indonesia stock exchange with a period of 4 years (2014-2017) selected using the purposive sampling method. The analytical tool used in this study is Multiple Linear Regression Analysis. Based on the results obtained in this study that the variable independent commissioner and institutional ownership have an influence and significant effect on financial performance (ROA) while for the board of directors and company size variables on financial performance (ROA) has no significant effect