This study aims to explain empirically about the influence of internal control and manager behavior on corporate governance and its impact on company performance in Medan City. The research population is all managers of state-owned enterprises in Medan city. Proportional random sampling does the sampling technique in this research. The sample unit used the lottery technique without any return. Methods Data collection in this study was conducted with Questionnaire. The method used for data analysis is the path analysis equipment, which is the direct development of multiple regressions with the aim to provide an estimate of the magnitude and significance of the hypothetical causal relationship in a set of variables. The result of the research shows that internal control directly influence to corporate governance, manager behavior directly influence to corporate governance, manager behavior have direct influence to company performance, internal control directly influence to company performance, manager behavior have direct influence to company performance, corporate lecturer, corporate governance effect on company performance.
