The paper entitled The Effect of Good Corporate Governance Implementation on Company Performance in the Disruption Era of the Covid-19 Pandemic is the result of research that seeks to answer the problem of whether the implementation of Good Corporate Governance has a significant effect on financial performance in the era of disruption of the Covid 19 pandemic. By using EViews 10 for statistical analysis which is a computational tool for time series econometrics. The results of data processing show that the independent variable, namely Good Corporate Governance (X1/KA, X2/KI, X3/DKI and X4/DD), has a significance value of 1.622977 with a significance level greater than 0.05 (0.199646). Thus, the results of the analysis in this study indicate that the independent variable, namely Good Corporate Governance (X1, X2, X3 and X4) together, does not affect the company’s performance (Y/ROA). However, based on the results of the regression output, it is known that Institutional Ownership (X2) shows a probability value of 0.0541 > 0.05 so that it has a positive effect (coefficient 0.034231). The regression coefficient of X2 is 0.034231, which means that every 1% increase will increase the Company’s Performance (Y) by 3% assuming other variables are constant, and vice versa.