This study aims to identify the role of good corporate governance toward risk dan profit. Risk is measured with liquidity risk and credit risk. Profitability is measured with Return on Asset (ROA) and operational efficiency ratio (BOPO). This study used data from annual financial report of Sharia bank from 2012 until 2016. This study sample used 11 Sharia banks as a sample with 53 observations. The regression analysis was done with Eviews program. The result showed that Good Corporate Governance has positive significant effect toward ROA; Good Corporate Governance has significant negative effect toward BOPO. The impact of Good Corporate Governance toward Non Performance Finance (NPF) is negatively significant, therefore Good Corporate Governance has no significant effect toward Finance Deposit Ratio (FDR)