The purpose of this study was to determine The Effects of Implementation on Internal Audit and Good Corporate Governance in Corporate Performance. This research is motivated by the phenomenon of state owned companies in Indonesia that suffered losses. Reports on the audit of the five state-owned companies of all quantitative findings are losses due to inefficiency USD. 8.5 trillion and 1.6 billion dollars, the potential losses that occurred amounted to Rp. 7.3 trillion and 698 million U.S. dollars. The units of analysis in this research are state-owned company in Bandung. The method of this research use descriptive research. It used an explanation (explanatory research) with descriptive and verification method approach because it explains the causal relationship between variables by testing the hypothesis, and data analysis on this study using multiple linear regression method. The result of the implementation on internal audit and good corporate governance has a significant impact on company performance.