Tujuan penelitian ini adalah untuk mengetahui pengaruh Dewan Pengawas Syariah dan Komite Audit terhadap penerapan Good Corporate Governance pada bank umum syariah, baik secara simultan maupun parsial. Penelitian ini dilakukan menggunaka metode kuantitatif. Teknik pengambilan sample menggunakan metode purposive sampling, dan dianalisis dengan analisis regresi linear berganda. Berdasarkan hasil analisis hipotesis di dapat hasil : 1) Dewan Pengawas Syariah tidak berpengaruh secara parsial terhadap penerapan Good Corporate Governance pada bank umum syariah, 2) Komite Audit berpengaruh secara parsial terhadap penerapan Good Corporate Governance pada bank umum syariah, 3) Dewan Pengawas Syariah dan Komite Audit berpengaruh secara simultan terhadap penerapan Good Corporate Governance pada bank umum syariah. Kesimpulan dari penelitian ini adalah Dewan Pengawas Syariah dan Komite Audit memiliki tugas dan tanggung jawab yang sama pada pelaksanaan Good Corporate Governance bank syariah yaitu memenuhi prinsip Good Corporate Governance untuk menciptakan suatu kegiatan bisnis yang sehat. Kata Kunci : Dewan Pengawas Syariah, Komite Audit, Good Corporate Governance (GCG)

The purpose of this study was to determine the influence of the Sharia Supervisory Board and Audit Committee on the implementation of Good Corporate Governance in Islamic commercial banks, both simultaneously and partially. This research was conducted using quantitative methods. The sampling technique uses a purposive sampling method, and is analyzed by multiple linear regression analysis. Based on the results of hypothesis analysis, the results are: 1) Sharia Supervisory Board has no partial effect on the implementation of Good Corporate Governance in Islamic commercial banks, 2) Audit Committee partially influences the implementation of Good Corporate Governance in Islamic commercial banks, 3) Sharia Supervisory Board and The Audit Committee simultaneously influences the implementation of Good Corporate Governance in Islamic commercial banks. The conclusion of this study is that the Sharia Supervisory Board and Audit Committee have the same duties and responsibilities in the implementation Good Corporate Governance of sharia bank, namely meeting the principles of Good Corporate Governance to create a healthy business activity. Keyword : Sharia Supervisory Board (DPS), Audit Committee, Good Corporate Governance (GCG)

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