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October 11, 2025Jurnal Kendali AkuntansiOpen Access

The Influence of Professionalism, Internal Control System, and Internal Audit on Good Corporate Governance Implementation

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Professionalism positively influences good corporate governance implementation, with a significant value of 0.007.
Internal control systems show a strong positive impact on good corporate governance, indicated by a significant value of 0.000.
Internal audits significantly improve the implementation of good corporate governance, supported by a significance value of 0.000.
The study uses multiple linear regression analysis on data from 115 respondents at PT Angkasa Pura Indonesia.

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Quantitative analysis finds professionalism and internal audits improve good corporate governance, suggesting enhanced organizational practices.

Luvita et al. (2025) studied this question.

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Quantitative analysis finds professionalism and internal audits improve good corporate governance, suggesting enhanced organizational practices.