Analysis of Good Corporate Governance and Financial Performance to find out the difference in Quality of Good Corporate Governance and Financial Performance. The sample used was 30 respondents each from the two institutions that used the sampling is simple random sampling. Analysis techniques used are descriptive statistics to calculate financial performance ratios. While the t-test analysis techniques used to test the quality difference  of  Good Corporate Governance. Financial Ratio Analysis results can be concluded that the average of the per -count of 8 (Eight) ratio. Financial performance Panti Waluyo Hospital of 36, 07, including Healthy category A, while the average of the calculation of financial ratios for PT. Indo Acidatama TBk. Financial performance of an average of 24.60 with categories as less healthy BBB. If seen from the ratio of each item is the ROE in the Hospital score of 100 (Healthy AAA), ROI in the Hospital score 75 (Healthy A), score 21 Cash Ratio (Less Healthy BBB), Current Ratio score 14 (Less Healthy BB), the CP score 6 , 18 (Less Healthy B), the PP score of 12, 27 (Less Healthy BB), Total Assets Turnover score of 22.10 (Less Healthy BBB), ratio of own capital to total assets score 38(Healthy A), while the ROE PT. score 36 (Healthy A), ROI PT. Score 47 (Healthy A), score 20 Cash Ratio (Less Healthy BB), score 17 Current Ratio (Less Healthy BB), the CP score of 9.13 (Less Healthy B), the PP score of 8.13 (Less Healthy B). Turnover Total Asset score of 25 (Less Healthy BBB), Equity to assets ratio score and 34.5 (Lack of Healthy BBB).

Descriptive statistical analysis results show that GCG Hospital Mean = 156, 9667, Std. Deviati while the Mean GCG PT. Indo Acidatama TBk. = 151, 7000, Std. Deviati 31 903. Results of t test analysis of differences by t-test obtained by calculating the GCG quality of 1.029. With two tailed significance level indicates p = 0.308> 0.05 significance level, which means showing that there is no quality difference between GCG. Panti Waluyo Hospital and PT. Indo Acidatama, TBk. in Surakarta.

Key Words: GCG (Good Corporate Governance), Financial Performance, Financial  Ratio.