The Code of Professional Ethics and Good Governance on the Quality of Company Financial Statements

The problems that will be examined in this study relate to empirical hypothesis testing how the influence of understanding professional ethics and application good governance principles on quality company's financial statements presentation. research sample is accountants who work public accounting firms Bekasi, West Java East Jakarta with a total 100 respondents. sampling method used purposive accordance expected objectives study. approach quantitative type correlational research. results reveal (1) Understanding Professional Ethics has positive effect presentation statements. This means better about their ethics, awareness commitment carrying out specifically duties responsibilities preparation reports. (2) Good Governance transparency, accountability, participation responsiveness motivate corporate