SUMMARY
Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal control can be effective if supported by the proportion of independent commissioners and audit committee composition are adequate. Based on that idea, the researchers interested in conducting research that aims to find out: the influence of the proportion of independent commissioners and audit committee composition of the internal control eithersimultaneously or partially. Research conducted by the survey in 48 listed companies in Jakarta Stock Exchange manufacturing drawn at random from the population. Data used in this study are primary data from the questionnaire and secondary data from the annual report. Data were analyzed using path analysis. The results showed that: the proportion of independent commissioners and audit committee composition has a significant influence on the internal control eithersimultaneously or partially.