PENGARUH GOOD GOVERNACE, UKURAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aims to examine the effect of good governance, organization size, and internal control
system on the financial statement quality of BPKAD in Surabaya. The study applies quantitatively.
Furthermore, the data collection technique used non-probability sampling, i.e. purposive sampling;
with 50 respondents as the sample. The population consists of employees at the Regional Financial
and Assets Management Agency in Surabaya. Moreover, the data used were primary. The instrument
in the data collection technique was a questionnaire. The questionnaires which were 27 points of
question distributed to the respondents. In addition, the data analysis technique used multiple linear
regressions. The result shows that good governance has a positive and significant effect on the
financial statements quality of BPKAD in Surabaya. Likewise, organization size has a positive and
significant effect on the financial statements quality of BPKAD in Surabaya. These indicate that better
implementation of good governance, optimal organization size, and effective control system contribute
to the improvement of the financial statements quality of BPKAD in Surabaya.