Banks and insurance companies have the same function, namely to withdraw money from and distribute to the public (Thomas Suyanto, 1998: 1). Both of these enterprises to function as a collector of public funds to be distributed to the public, especially the business community as a business entity. Both types of financial institutions must have achieved a good performance of all business activities. Performance is a translation of the performance. Performance is based on a dictionary of business and management are significant achievements, is sometimes used to demonstrate the achievement of positive results (Amin Wijaya, 1995: 63). Therefore, each business unit will always measure and assess the performance of its business in order to know the real yield rate which can be achieved in the unit within a certain time.