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Keywords Bankruptcy Prediction Model (Altman revised model), Corporate Growth (income), Leverage, Reputation Public Accountant and Going Concern Audit Opinion. Competence Corporate Governance Corporate Risk Corporate Social Responsibility (CSR) Disclosures, Earning Response Coefficient (ERC). Family Owned Good Corporate Governance (GCG), board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee, corporate social responsibility, firm value Growth Internal Auditor Competencies Islamic Banks Leverage Liquidity Management Support Objectivity of Internal Auditors Political Connection Profitability Research Retail Sukuk Work Experience of Internal Auditors (Internal Audit Unit) framework for the preparation and presentation of financial statement, understanding. leverage

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