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


INTRODUCTION
The higher the quality of financial reporting, the company's information is better reflected in the financial statements so that the information asymmetry that occurs will be smaller. This condition can help the company's investment decision making to be more efficient.  The problems that will be examined in

Quality of Financial Reports
The quality of financial reports is very influential on accountability, with the formation of good quality financial reports will have an influence on accountability or accountability for the financial statements made. In order to present quality financial reports, the principles of transparency and accountability must be based on Financial Accounting Standards. Information in financial statements must be relevant in order to meet the objectives of government financial statements, but cannot fully meet these objectives. Additional information, including non-financial reports, may be reported together with the financial statements to provide a more comprehensive picture of a reporting entity's activities during a period.
Companies are required to increase high profitability as an important indicator to assess the company's prospects in the future.
In addition, to see the extent to which the investment is able to provide the expected return. The higher the Return on Assets, the more attractive investors will be, this also shows the quality of financial reports, Rafika Ethics are also rules designed to strengthen a profession to a dignified level, direct members of the profession in relation to one another, and ensure to the public that the profession will maintain a high level of performance.
Ethics is a collection of values, principles, and morals that guide a person in behaving.
Ethics is also related to good and bad things in

Good Governance
The term Good Governance is English which consists of two words, namely good and governance. The term "Good" is translated into Indonesian with the word "good". The

Framework for Thinking
Based on the description that has been stated previously and the theoretical basis, the related variables in this study can be formulated through a framework of thinking as follows:

Research Population
The population is the total number consisting of objects or subjects that have certain characteristics and qualities determined by the researcher to be studied and then draw conclusions (Sujarweni, 2018). In this study, the population is an employee who works in a Public Accounting Firm in Bekasi and East Jakarta.

Research Sample
According to Sujarweni (2018)  Sampling in this study was conducted using non-probability sampling method.
The non-probability sampling method is that respondents who meet certain criteria have an equal chance of being selected as a sample (Malhotra, 2004). The non-probability sampling technique chosen is purposive

Data Collection Method
According to (Sujarweni, 2018)   This must be done in depth so that we get valid and detailed data (Sujarweni, 2018).

RESEARCH RESULT
In this study, the characteristics that want to be known are gender, age, for more details about the respondent can be seen in the following characteristics which are presented in the form of a pie chart that shows the magnitude in numbers and percentages.  Based on the table and figure 4.3 above, it can be seen that the last education was D4 as many as 11 people with a percentage of 11%, S1 as many as 83 people with a percentage of 83%, S2 as many as 6 people with a percentage of 6% while S3 as many as 0 people with a percentage of 30 %.

Reliability Test
The reliability test is a reliability test to find out how far a measuring instrument is reliable. Reliability testing uses the Cronbach alpha method to find the reliability of the instrument, the score is a range of several values or in the form of a scale. c. The variable coefficient X2 = 0.118 means that every 1% increase in X2 will cause an increase in Y of 0.118%.

T Test (Partial Test)
The t-statistical test shows how far the influence of one independent variable on the dependent variable. The t-test in this study was carried out by comparing the significance of t with of 0.05, consumer satisfaction is as follows:

Good Governance and Quality of Financial Statement Presentation
Based on the results of the partial test for the service quality variable, it is obtained t count =1.273 and t table1.66071, t count 1,273 < t table1.66071with a significance value of 0.206 > 0.05 then Ho is rejected and H1 is rejected.
This shows that partially H2 which states that there is a positive but not significant effect between the application of Good governancetothe quality of the presentation of the company's financial statements.

Coefficient of Determination Test (R2)
The coefficient of determination (R2) essentially measures how far the model's ability to explain the dependent variables is.
To find out the results of the coefficient of determination can be seen in table 4.14 below: In