In fact there are stillproblems with poor government financial reporting. This is indicated by financial management problems due to weak internal control and non-compliance with laws and regulations. Thisissue become interesting to investigate because it is a thing that often happens in Indonesia. This study aims to examine the effect of internal control and organizational commitment to the quality of financial reporting. The population in this study is the accounting or finance staff in the company of Bandung and surrounding using a type of research that is explanatory research. The sampling technique in this research is non probability sampling with purposive sampling procedure, sample of this research is all staff accounting or finance in PT X and PT Gistex Textile Division. The data have been obtained will be processed using SPSS 20. This study uses a model of multiple linear regression analysis model to test the effect of internal control and organizational commitment to financial reporting quality. The results showed that internal control affects the quality of financial reporting, while organizational commitment has no effect on the quality of financial reporting. ABSTRAKMerupakan sebuah fakta bahwa masih terdapat banyak masalah mengenai kualitas pelaporan keuangan pemerintah yang buruk. Hal ini diindikasikan oleh masalah-masalah yang ada pada manajemen keuangan yang disebabkan oleh lemahnya pengendalian internal dan ketidakpatuhan terhadap hukum dan peraturan yang berlaku. Masalah ini menjadi menarik untuk diteliti karena merupakan hal yang sering terjadi di Indonesia. Tujuan dari penelitian ini yaitu untuk menguji pengaruh dari pengendalian internal dan komitmen organisasi terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah stafaccounting atau finance di perusahaan yang berada di wilayah Bandung dan sekitarnya dengan menggunakan jenis penelitian explanatory. Teknik pengambilan sampel pada penelitian ini menggunakan non probablity sampling dengan prosedur purposive sampling, sampel dari penelitian ini adalah
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