Abstract :
Accountant has an important role on increased good corporate
governance .One of the application of the profession of accountant in the company
is as internal auditor , that having the function of compliance as the auditors and
business consultant for the company , among others is required to be able to give
additional value to his organization did in the context of creating good corporate
governance.
This research aims to understand the role of internal auditor in the
application of good corporate governance in companies .The findings show that the
internal auditor run very adequate showing the percentage of 89,1 % .The practice
of good corporate governance has been quite good showing the percentage 93,2 %
and internal function of auditor in the application of good corporate governance
have functioned properly in which showed the percentage of 95.9 % .
Keywords : Internal Auditor, Good Corporate Governance