Implementasi tindak lanjut atas rekomendasi yang diberikan auditor internal merupakan bentuk komitmen manajemen dalam meningkatkan kinerja perusahaan atas beberapa kelemahan atau kekurangan. Penelitian ini dilakukan pada PT. Industri Telekomunikasi Indonesia (Persero) disingkat PT. INTI (Persero), dengan tujuan untuk mengetahui pengaruh tindak lanjut rekomendasi auditor internal terhadap kinerja perusahaan melalui pendekatan Balanced Scorecard pada PT. INTI (Persero). Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Untuk mengetahui pengaruh tindak lanjut rekomendasi auditor internal terhadap kinerja perusahaan melalui pendekatan Balanced Scorecard digunakan analisis koefisien korelasi pearson, regresi linier sederhana, koefisien determinasi, dan uji hipotesis melalui uji t, dengan alat bantu program komputer SPSS 15.0 for windows. Hasil penelitian secara kualitatif menunjukan bahwa tindak lanjut rekomendasi auditor internal dan kinerja perusahaan melalui pendekatan Balanced Scorecard pada PT. INTI (Persero) sudah cukup baik. Sedangkan hasil penelitian secara kuantitatif menunjukan adanya hubungan yang kuat dan searah (positif) antara tindak lanjut rekomendasi auditor internal dan kinerja perusahaan melalui pendekatan Balanced Scorecard. Serta besarnya pengaruh tindak lanjut rekomendasi auditor internal terhadap kinerja perusahaan melalui pendekatan Balanced Scorecard sebesar 54,5%, sedangkan sisanya sebesar 45,5% dijelaskan oleh faktor-faktor lain, seperti strategi manajemen fungsional perusahaan, pemanfaatan informasi akuntansi manajemen perusahaan, dan lain sebagainya.

The implementation of follow-up recommendation which given by internal auditors is management commitment in increasing performance company of some weakness or lack. This research do at PT. Industri Telekomunikasi Indonesia (Persero) shortened PT. INTI (Persero), with purpose to know about the effect of follow-up internal auditors recommendation to company performance through Balanced Scorecard approach at PT. INTI (Persero). Method which used in this research is descriptive and verifikatif method with quantitative approach. To know the effect of follow up internal auditors recommendation to company performance through Balanced Scorecard approach used by analysis correlation coefficient of pearson, simple linear regression, coefficient of determination, and hypothesis test through t test, with support tools SPSS 15.0 for windows computer’s program. The result of research in qualitative show that follow-up of internal auditors recommendation and company performance through Balanced Scorecard approach at PT. INTI (Persero) had been good enough. While the result of research quantitative show the existence of strong and directional (positive) correlation between follow-up of internal auditors recommendation and company performance through Balanced Scorecard approach. And also the effect from follow up of internal auditors recommendation to company performance through Balanced Scorecard approach amount 54,5%, while the rest amount 45,5% explained by other factors, such as strategy functional management of company, the exploit of company management accounting information, and others.

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