The Effect of Internal Control System and Good Corporate Governance Quality in the Financial Statements of PT Bank Sulselbar

Abstract

This study aims to determine the current condition of the quality of financial reports at the PT Bank Sulselbar office, and the influence of the internal control system and good corporate governance on the quality of financial reports. This research also uses validity and reliability tests, T-test (partial), F test (simultaneous), correlation coefficient test (r), and coefficient of determination (r2). From the results of
hypothesis testing, it has been proven that the internal control system and good corporate governance have a positive and significant influence on the quality of the financial statements of PT Bank Sulselbar. The results of this study provide an overview of the importance of implementing internal control systems and the implementation of good corporate governance, as a tool that can assist companies in
controlling companies in ensuring the quality of financial reports.