Abstract :
This study aims to determine the relationship between Good Corporate Governance proxied with Independent Commissioners, Audit Committees, Managerial Ownership towards Financial Performance. This study uses data from 39 banking companies which listed on the Indonesia Stock Exchange. This study uses purposive sampling with predetermined criteria as a sampling method. This study also uses descriptive statistics and multiple regression analysis methods as hypothesis test. The results show that the Independent Commissioner has a positive effect, the Audit Committee has no effect, Managerial Ownership has a positive effect on Financial Performance before and during the Covid-19 Pandemic.