The role of an independent internal auditor is crucial in the implementation of good corporate governance in the company. Independent internal auditor can serve to oversee the running of the company to ensure that the company has conducted practices in the application of the principles of good corporate governance in the company. The data used is primary data obtained by sending a questionnaire to the respondent. Data quality testing cunducted using validity and reliability test. Statistical test using normality test and hypothesis test using simple regression analysis, t test and correlation coefficients. Based on the testing that was done, the results obtained do not accept the alternative hypothesis (Ha). That is, the results of this study show the role of the Internal Auditor has not a significantly positive influence on the financial performance. and Good CorporateGovernance has a significantly positive effect on financial performance.