Financial performance is the implementation of selected formats that can decide the success of companies in the getting profits. This research was aimed to know different profitability ratio before and after the implementation of GCG in conventional state-owned banks and sharia state-owned banks and to know the profitability ratio increase after the implementation of GCG in conventional state-owned banks. Wilcoxon signed rank-test was used as the research method in this study, while the purposive random sampling was used in the sampling technique. The data of this research were collected documentations. The comparison analysis of financial performance in conventional state-owned banks and sharia state-owned banks indicates that the profitability ratio (ROA, ROE, NIM, BOPO) of Bank Mandiri was better than that of Bank Syariah Mandiri after the implementation of GCG, although the ROE ratio of Bank Syariah Mandiri was better than thar of Bank Mandiri.