Good corporate governance is needed to improve the performance of a bank, especially Sharia banks. The mechanism of good governance is the existence of a board of directors as executors of management and a board of commissioners as supervisors. This study aims to analyze the influence of the board of directors and the board of commissioners in improving financial performance. The study was conducted on 5 sharia commercial banks from 2013 to 2018 which had the largest assets using secondary data. The method used is a quantitative analysis using multiple regression. The results showed that the board of directors did not have a significant influence on financial performance, while the board of commissioners had a negative influence on the financial performance of Sharia commercial banks in Indonesia.