Internal Audit of Hospital Services to Achieve the Implementation of Good Corporate Governance

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Internal Audit is an examination conducted by a company's independent internal audit department, covering financial statements, company accounting records, control systems, and compliance with applicable government regulations to assist the organization in achieving its objectives. This research was conducted at RSUD Gambiran Kediri to assess the role of internal audit in implementing Good Corporate Governance. The research results indicate that medical personnel work professionally and hold competency certificates in their fields, while the hospital has implemented transparency principles. The analysis shows a correlation coefficient value of 0.478, categorized as moderate, and the t-test results demonstrate a comparison with a value of 2.666. Based on the distribution table with degrees of freedom n-2 and a significance level of 5%, the value obtained is 2.064. Thus, 2.666 ≥ 2.064, which leads to the conclusion that the null hypothesis is rejected, and the alternative hypothesis is accepted. Therefore, it is concluded that internal audit plays a role in implementing Good Corporate Governance.