Penelitian bertujuan untuk membuktikan secara empiris bahwa mekanisme pelaksanaan mekanisme Good Corporate Governance yaitu konsentrasi kepemilikan berpengaruh, kepemilikan institusi, ukuran dewan komisaris, proporsi komisaris independen jumlah rapat dewan komisaris berpengaruh terhadap kinerja keuangan perusahaan asuransi yang terdaftar di BEI tahun 2015-2019. Penelitian kuantitatif menggunakan alat analisis uji hipotesis menggunakan uji regresi berganda terhadap sampel Perusahaan asuransi, menyimpulkan bahwa Good Corporate governance berpengaruh positif terhadap kinerja keuangan perusahaan asuransi di Indonesia. Pengujian parsial menunjukkan bahwa konsentasi kepemilikan tidak berpengaruh terhadap kinerja keuangan perusahaan asuransi. Saham Institusional berpengaruh negatif signifikan terhadap kinerja keuangan perusahaan. Jumlah Komisaris tidak berpengaruh terhadap kinerja keuangan perusahaan. Proporsi komisaris independen tidak berpengaruh terhadap kinerja keuangan perusahaan dan jumlah rapat dewan komisaris berpengaruh positif terhadap kinerja keuangan perusahaan.

The research aims to empirically prove that the mechanism for implementing the Good Corporate Governance mechanism, namely the concentration of influential ownership, institutional ownership, the size of the board of commissioners, the proportion of independent commissioners, the number of board meetings has an effect on the financial performance of insurance companies listed on the IDX in 2015-2019. Quantitative research using hypothesis testing analysis tools using multiple regression tests on a sample of insurance companies, concluded that good corporate governance has a positive effect on the financial performance of insurance companies in Indonesia. Partial testing shows that the percentage of ownership does not affect the financial performance of insurance companies. Institutional shares have a significant negative effect on the company's financial performance. The number of Commissioners has no effect on the company's financial performance. The proportion of independent commissioners has no effect on the company's financial performance and the number of board of commissioner’s meetings has a positive effect on the company's financial performance.

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