This research aims to know the analysis of good corporate governance which includes the Board of Commissioners, Board of Trustees, a duplicate post of Sharia Supervisory Board, audit committee, and the audit committee meeting on Islamic banking in Indonesia and Malaysia in 2012-2015. Factors examined are the Board of Commissioners (DK), syariah Supervisory Board (DPS), a duplicate post of Sharia Supervisory Board (RJDPS), the audit Committee (KA). The samples on this research was selected based on the method of purposive sampling. Samples obtained from twenty-six companies of Islamic banking in Indonesia and Malaysia with four years of observation, so that the selected sample as much as 104 samples. Analysis of the method used is descriptive analysis, test the assumptions of classical, and multiple regression test. Multiple regression test results indicating that the Islamic trends in Indonesia significantly influenced by independent varriabel. And adjusted R2 values for 20.7% of Indonesia's banking and Banking for Malaysia of 49.1% of those results can be concluded that the Board of Commissioners, Board of Trustees, a duplicate post of Sharia Supervisory Board, audit committee and audit Committee was able to explain the double variable trends.