ABSTRAK
Skripsi ini bertujuan menganalisis peranan pengendalian internal, audit internaldan manajemen risiko dalam pelaksanaan good corporate governance pada BankPembangunan Daerah Propinsi Daerah Istimewa Yogyakarta (Bank BPD DIY).Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil daripenelitian ini menunjukkan bahwa Bank BPD DIY telah menerapkan prinsipprinsipgood corporate governance sesuai dengan Peraturan Bank Indonesia.Bank BPD DIY memiliki struktur governance dan melaksanakan good corporategovernance sesuai dengan Peraturan Bank Indonesia. Penerapan pengendalianinternal, audit internal, dan manajemen risiko secara keseluruhan telah sesuaidengan pedoman, standar, dan peraturan perundang-undangan yang berlaku.Rencana perubahan status Bank BPD DIY menjadi Perseroan Terbatas dan bankdevisa berdampak pada penggunaan laba perusahaan, modal inti, danmeningkatkan risiko perusahaan.

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ABSTRACT
The purpose of this study is to analyze the implementation of internal control,internal audit, and risk management in implementation of good corporategovernance in Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta(Bank BPD DIY). This research is qualitative. The data were collected by deepsinterview. The result of this study indicated that Bank BPD DIY has applied thegood corporate governance principles. The governance structure andimplementation of good corporate governance in Bank BPD DIY in accordancewith Bank Indonesia regulation. Implementation of internal control, internal audit,and risk management over all based on guidelines, standards, and regulations. Thecorporate plan to change legal entity into limited company and foreign exchangebank will have an impact on the use of earnings, venture capital, and increase thecompany’s risk.