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PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BANK SINARMAS TBK

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The purpose of the study was to find out the role of the internal audit of the implementation good corporate govenvmce at PT. Bank Sinarmas Tbk. The method used in the rcsearch was descriptive method- Data questionnaires processed statistically with Pearson Product Moment and using SPSS 16. The test that was conducted was used to calculate the correlation between intemal audit and application of good corporate govenvmce. The implementation of intemal audit in the company shows that it was often applied, it can be seen based on the results of the study that the calculation shows the average value of 4.3291means frequently applied in the company. Based on the results of the study on the implementation of good corporate governance in the company, the respondents gave an average value of 4.1715; that 6eans that good corporate govemance is often applied in the company. Results ofthe statistical analysis shows that good corporate govemance has a strong and positive role with correlation coefficient of r = 0.792, where signiflcant testing performed indicates that tcounted ) t1"61" that is 1.674> 9.452. it can therefore be infened that Ho is rejected, meaning that there is a sigrificant relationship between intemal audit and good corporate govelrulnce with coeffrcients of determination Kd worth 0.628. This means that application of 62.8% of good corporate govemance are influenced by the role of intemal audit and the remainder for 37 .2o/o are influenced by factors other than this research.