T The purpose of this study is to analyze the perception of the external auditors on internal auditors role in helping the effectiveness of coordination in the implementation of the company financial statement audit, with the dependent variable is effectiveness. Data obtained by filling up questionnaires by 120 senior external auditor at Public Accounting Firm (KAP). Data were analyzed using multiple regression-assisted program SPSS version 15.0. The sampling technique by purposive sampling that information collected from a group of target only members of certain populations. The results showed the external auditor helped by the internal auditors role in the effectiveness of coordination in the implementation of the companys financial statement audit. So it can be concluded that the perception of the external auditors on the internal auditors role is to find it helpful in the effectiveness of coordination in the implementation of the companys financial statement audit. With the help of the internal auditors role to make the performance of external auditors and internal auditors will be more effectiveness and coordination in the admistration of the companys financial statement audit. The better the role of internal auditors will also coordinate more effectively their performance.