The role of an independent internal auditor is crucial in the implementation of good corporate governance in the company. An Independent internal auditor can oversee the running of the company to ensure that the company has conducted practices in applying the principles of good corporate governance in the company. The data used are primary data obtained by sending a questionnaire to the respondents. Data quality testing was conducted using a validity and reliability test. Statistical tests using normality test and hypothesis test using simple regression analysis, t-test and correlation coefficients were employed. Based on the testing done, the results obtained do not accept the alternative hypothesis (Ha). The results of this study show that the role of the Internal Auditor has not a significantly positive influence on the financial performance and Good Corporate Governance has a significantly positive effect on financial performance.

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