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This study aims to determine the effect of internal audit on the implementation of good corporate governance (GCG). Methods and analysis of quantitative data analysis using the SPSS approach. So, the sample size must meet the minimum sample size with the IBM SPSS version 25 software. In this study using the maximum likelihood estimation method. The sample in this study was 77 respondents. The results showed that Fcount is greater than Ftable (33.669> 2.34) and a significance value of 0.000, 0.05, so H0 is rejected and H1 is accepted, which means that simultaneously independence and objectivity, accuracy and professional skills, assurance program and quality improvement, monitoring of progress, and code of ethics have a significant effect on GCG
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