This study explains the relationship between good corporate governance mechanism to financial performance of sharia bank in Indonesia. The mechanism of good corporate governance will be seen from the Size of boards of directors, the Size of boards of commissioners, and the proportion of independent commissioners, while the financial performance of sharia banks will be measured from Return On Assets (ROA).
The sample in this research is sharia commercial bank which publish annual report of company and report of good corporate governance year 2013-2016 period. Sampling technique in this research is purposive sampling, that is sample selection technique which have criteria according to certain target or target, so that got sample in this research as many as 11 sharia bank.
The results of this study indicate that the Size of boards of directors has no significant effect on financial performance, the Size of boards of commissioners has no significant effect on financial performance, the proportion of independent commissioners has a significant influence on the financial performance of sharia banking in Indonesia
