This study aims to examine the effect of government internal control systems, the implementation of good government accounting standards, and completion of audit findings on the application of governance principles. The dependent variable used in this study was the application of good governance principles, while the independent variable were the government's internal control system, the implementation of government accounting standards, and the completion of audit findings. The population in this study is local government in Purbalingga Regency. Determination of the sample using purposive sampling method by producing data of 36 samples. Data analysis uses descriptive analysis and multiple linear regression. Hypothesis testing results show that the government's internal control system has not effect the application of good governance principles, completion of audit has a positive and significant effect on the application of good governance principles. The variable implementation of government accounting standards has not tested because the variable was dropped after testing heteroscedasticity with the park test.