Effect of Good Corporate Governance, Internal Audit, and Risk Management on the Financial Performance of Sharia Commercial Banks in Indonesia

This research aims to examine the influence of Good Corporate Governance, Internal Audit and Risk Management on the financial performance of Sharia Banks in Indonesia. This type of research is quantitative research. Population in this research are sharia banks registered on the Otoritas Jasa Keuangan in 2018 – 2021. The sample obtained was 44 of Sharia Banks using purposive sampling technique. Data analysis techniques in this case. The research uses software (SPSS) Statistics version 26. The research results show that Internal Audit has a negative effect on the financial performance. The research results show that Good Corporate Governance and Risk Management influence on the financial performance of Sharia Banks in Indonesia. The results of this research will be able to serve as a guide for further research and help investors make the right decisions.