The purpose of this study was to determine the effect of Corporate Governance variable there are The Proportion of The Board of Independent Commissioners, The Frequency of Board Commisioners Meetings, The Frequency of Board Directors Meetings, The Directors Educational Background, The Proportion of Independent Audit Committee, The Auditors The Big 4 and The Competency of Audit Committee to Banking Performance also Financing decisions is measured using Debt to Assets Ratio (DAR) and Long Term Debt to Equity Ratio (LDER) variables with the proxy is ROA and ROE. The samples used in this study were 120 commercial banks listed on the Bank Indonesia that issued financial statements for 2005-2010. The method used to analyze the relationship between the independent variables with the dependent variable is the multiple regression method. The results of the analysis states that the partial with T test The Competency of Audit Committee Variables has a significant impact on ROA and ROE with a significance value of less than 5%. The result of this research showed that financing decisions measured with Debt to Assets Ratio (DAR) and Long Term Debt to Equity Ratio (LDER) give the simultaneous influence with is significant to Return On Assets (ROA) and Return On equity (ROE). Examined with partially, Debt to Assets Ratio (DAR) and Long Term Debt to Equity Ratio (LDER) had negative and significantly influence to Return On Assets (ROA), but had no significant influence to Return On Equity (ROE).