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Abstract:
The bigger company, the higher risk company has. It is a reason why the role of corporate governance is more crucial. To maintain quality of corporate governance, it needs some efforts to make sure corporate governance may cope with the risk that company face. This research aims to analyze the role of risk based audit (RBA) and internal control effectiveness may affect corporate governance (GCG) in a company. This research is a qualitative research which takes at the Indonesia's biggest mining company, PT Pertamina. Some findings conclude that internal auditor through risk based audit and the quality of Internal Control Systems (ICS) Implementation are positively influencing GCG. It is illustrated from company transparency, accountability, responsibility, independency, and fairness are very good as well as its risk based audit evaluation.
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