The Role of Internal Audit in Improving the Implementation of Good Corporate Governance Principles

Abstract

This study aims to consider the role of internal audit or SPI as a strategic business partner as part of an organization that conducts testing and ensures the management of company activities to support and improve the imple-mentation of good corporate governance. Expectation’s stakeholder and explain the performance of the GCG Principles at PT. BNI (Persero), Tbk Makassar Regional Office. The analytical method used in this research is the descriptive qualitative research method, which provides an overview of how the role of internal audit can improve the application of the principles of good corporate governance at PT. BNI (Persero), a regional office of Tbk Makassar, is supported by providing several direct surveys to respondents. The types of data used are primary data and secondary data. Preliminary data was obtained by interviewing respondents to send surveys and quotations one week later—secondary data from company documents relevant to the object of research. The results of this study indicate that the role of internal audit can improve the application of the principles of good corporate governance. The first evaluation shows that the role of internal audit is very effective, the second evaluation shows that the implementation of the principles of good corporate governance has been realized. The third evaluation shows that internal audit plays a significant role in improving the application of the principles of good corporate governance. The results of this study are used as input or consideration for companies in improving the quality of the role of internal audit in line with the increasing application of GCG principles. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.