In general, the HSE management system includes the organizational structure, planning, implementation, procedures, processes, and resources required in the context of risk control on work activities in order to create a safe, efficient, healthy, and productive working situation. Health, Safety and Environment (HSE) is a very important factor in achieving the target of the project objectives. Maximum results in cost, quality, and time control are meaningless if the safety level is neglected. According to the data, 32% of total work accidents in Indonesia occurred in the construction services sector. Therefore, efforts to reduce the level of accidents through the implementation of HSE systems continue to be done. One of the things done to keep the HSE performance good is to conduct internal audits on a regular basis. This research will discuss about the influence of internal audit at PT Adhi Persada Gedung (APG) on the performance of HSE in PT APG projects. The research is conducted by taking samples on the projects in PT APG which routinely conducts internal audit every month. Data are taken in the form of questionnaires and results of HSE performance assessment during the last 5 months and interview technique to obtain more in-depth information is also used. The data which have been collected are then processed for analysis. The results of data analysis are expected to be able to answer the formulation and research objectives such as what are the HSE factors that become the assessment material in the internal audit, the influence of internal audit on the performance of the HSE, and how efforts and programs implemented by each project to minimize the risks and danger related to HSE. Methods of data analysis in this research will include validity test, reliability test, regression analysis, and hypothesis testing. After all of the data have been analysed we can concluded that the Implementation of Internal Audit had a significant and positive effect on the Health, Safety, and Environmental Performance.

Keywords— Health, Safety, and Environment (HSE); high rise building; internal audit