The problems in this study include how the performance of the NGOsis in achieving Good Governance and the factors that affect the NGOs in achieving Good Governance. The study aimed to know and describe the performance of the NGOs to achieve Good Governance and also to know the factors that influence the performance of the NGOs in doing so. The study showed that the performance of the NGOs in Makassar to achieve good government from 2010 to 2012 is good. This good performance works on the objects under the study which are Kopel, ACC, LBH APIK, and OXFAM and can be seen from the works that those NGOs conducted such as encouraging financial transparencyof the local government, enhancing the accountability of the work of local government, encouraging the rule of law in the country, developing agreement orientation to the government, encouragingthe equality between the government and the public, responding to a variety of problems that occur in the country, and encouraging the efficiency and effectiveness of government work. Meanwhile, the factors that affect the performance of the NGOs in achieving Good Governance are the human resource factors, the donating agencies, the accountability of the NGOs, the independence, the networks, the idealism and leadership. The government should facilitate the NGOs which have good work performance and are well-trusted by the public as they have contributions to the nation development. The NGOs should receive a serious attention by all related parties from the government and the society. It is because the NGOs function as a bridge between the public and the government. As the NGOs are directly connected with the donors from the developed countries, it is possible that there can be particular intentions or interests that those countries put through the NGOs.