This research focus on the influence of Good Corporate Governance (GCG) mechanism towards the profitability of food and beverage industries in Indonesia. The type of this research is explanatory research with quantitative approach. Independent Board of Commissioners, Board of Directors, and institutional ownership are chosen as GCG mechanism in this research. Rate of return on equity (ROE) are used as profitability ratio. This study uses secondary data of food and beverage companies in 2011-2014 which are downloaded from the official website of Indonesia Stock Exchange (BEI).Those secondary data analyzed by using multiple linear regression analysis. The results of this study indicate that the Board of Independent Commissioners, Directors, and institutional ownership simultaneously has significant effect on ROE. Partially, the Board of Directors have a significant effect on ROE. On the other hand, the regression coefficient indicates that the independent board and institutional ownership has a positive but not significant to ROE.