In the era of the Industrial Revolution 4.0, the application of GCG in the business world in Indonesia is a demand of the times so that existing companies do not fall behind by the increasingly fierce global competition. Generally, GCG principles aim to provide progress towards company performance. The application of the principles of Good Corporate Governance is something that really needs to be considered. Good Corporate Governance (GCG) came into effect in Indonesia in 1998. Based on the proposed improvement of the listing regulations on the Jakarta stock exchange (now the Indonesia stock exchange). Regulates the regulations regarding the establishment of an audit committee and the appointment of independent commissioners in 1998. Implementation of Good Corporate Governance (GCG) correctly and consistently is expected to create strong fundamentals. Increasing corporate value in the long term through high-performance enhancement and the creation of a positive corporate image.

Keywords : Transparency, Accountability, Responsibility, Independence, Fairness.