The purpose of this study is to determine the effectiveness of compliance audit on internal control, law and regulation in achieving good corporate governance (GCG). Research is empirical research with technical analysis uses path analysis; there are still many findings of compliance audit by an independent public accounting firm. It is very important for smooth operation of the company in achieving its vision, mission, and target by fulfilling GCG rules. Besides that, the results of the research show that audit compliance with laws and regulations have a positive and significant influence on the rules of good corporate governance.
Volume 11 | 03-Special Issue