THE EFFECT OF ORGANIZATIONALCULTURE, WORK ETHIC, KNOWLEDGE LEVEL OF ACCOUNTING, AND MORAL HAZARD ON THE QUALITY OF COMPANY’S FINANCIAL REPORT INFORMATION (Thestudy is accounting and finance employees in the whole national private company in Gresik) YanuarLazuardi

This research was conducted to test the effect of independent variables, they are organizational culture, work ethic, level knowledge of accounting and accountant’s moral hazard on the dependent variable, that is the quality of company's financial report information, either simultaneously or partially. The type of this research is causal associative with quantitative approach, the research aims to determine the effect of two or more variables, with the approach of testing the theory by measuring the variables with numbers and analyze the data with statistical procedures. The population of this study isthe accounting and finance employees in the whole national private company in Gresik. Sampling was done by nonprobability samplingmethod with judgement sampling approach, the results of selected judgement sample is the accounting and finance employees in 13 companies. The data source used is primary data derived from the answers of respondents in the research questionnaire. The data are processed with SPSS 16.0 for Windows with multiple linear regression test.The results of this research show that: 1) Simultaneously, the variable of organizational culture, work ethic, knowledge level of accounting and accountant’s moral hazard affect the quality of company's financial report information. 2) Partially from four independent variables, the variable of organizational culture does not have a strong influence on the dependent variable quality of the company's financial report information.


INTRODUCTION
The financial reportis the production result of the accounting process to present economic information about the company's financial position of quantitative and needed as a tool for making strategic decision by both internal and external parties. In order to serve as an appropriate tool in strategic decision-making, the information presented in the financial report must be qualified. The financial report is said qualified, if it contains information that is relevant, reliable, comparable and understandable. The presentation of financial report information that is qualified can minimize the occurrence of errors in taking strategic decision, leakage of company's resources, fraud in the company and others, so can help the related parties avoidedfrom financial loss due to errors in decision making, keep the company's going concern and keep the company out of bankruptcy as a result of errors of evaluation and strategic decision making.
According to SFAC No. 2 of 1980, Qualitative Characteristics of Accounting Informationsigned that qualified accounting information should show greater benefits than the costs spent to provide the information, which the accounting information can be said to be qualified if the users of financial report based on their understanding and knowledge can understand and use accounting information which is presented as a basis for decision making. In line with the contents of SFAC No. 2 of 1980 above, FASB also stated that the financial report presented by the company must meet the elements of reporting requirements, they are relevance and reliably. The principle of relevance implies that the information presented in the financial statements must fulfill the requirements such as, has feedback value, has predictive value, on time and complete, while the principle of reliable contains a very widedefinition that is a report presented by the company's managementshould be assured from the elements of material misstatement, transparent and accountable. In addition, the quality of the reports presented must meet the elements of comparable and understandable. The principle of comparablemeans the information contained in the financial report will be more useful if it can be compared with prior year financial reports or financial reports of other entities in general, while the principle of understandable implies that the information presented in the financial report is able to interpret theinformation presented inside.
Related to what has been stated and required by SFAC and FASB above, the information presented in the financial reportis required to be free fromany misrepresentation, either intentionally or unintentionally by company's management, accountant, or other parties with certain aim or purpose. Intentional misrepresentation includes manipulation of recording, the removal of documents, mark up and others are a form of fraud in presenting the company's financial report information. Usually those frauds occur as a result of the application of agency theory in the company. Agency theory is a theory about the relationship between the owner (principal) and the agent (company's management) or agency linkage. Agency linkage occurs if one entity (the owner) delegates the power / right / his authority to other entities (agents). Agency relationship providesspaceof potential conflicts of interest occurred between owners and agents, the desire or purpose of principal and agent is in contradiction or when the principal finds difficulty to discover what is actually done by the agent. The principal in one party wants the company's profit as much as possible, while on the other hand, the agent wants for compensation as much as possible from the agency relationship. The difference of interest iswhat forms the background of the desire and inclination of unethical behavior to do the deviation / accounting fraud.
The base to make a fraud or accounting irregularities can vary, it can be from a bad organizational culture that happened on each companies so that doing accounting irregularities has not considered as a taboo anymore but as common practice, poor accountant's work ethic and less responsive in detecting and anticipating the accounting fraud donein the company, so thatthey impressed are idle in applying the principles of reliability in arranging the financial report, the knowledge level of accounting is different among accountants in the company, it gives a different understanding of the impact of accounting fraud they did, and bad moral hazard of each accountant in the company, so they give precedence to self interest and profit or their own group than to obey the rules and accounting standards that exist.
High and low level of irregularities done in the financial report varies depending on the characteristic and aim, but the impact on that deviation is still the same, that is the financial reportwhich is the real function as a basis of taking important decision to invest/ not, to give loans/ not, apparently not presented correctly, reliable, adequate and may even be misleading. Accounting fraud or irregularities may have an impact on continuity (going concern) of company in the future. Mulford and Comiskey (2010) explained that many of the investors and creditors have felt sick because of the increasing number of frequency of accounting irregularities, whether in the form of aggressive accounting, earnings management, income smoothing, as well as fraudulent financial reporting. Those accounting irregularities indicate the poor quality of the presentation of the company's financial report information. The case of embezzlementof taxes by PT. Asian Agri, the case of the double presentation of financial reports of Bank Lippo 2002, manipulation scandal of financial report of Kimia FarmaTbk. in 2001, a case of KAP Artur Andersen and Enron Corp. are a little portrait of accounting irregularities practiced by accountants. The micro accounting irregularities can potentially lead to bankruptcy for the company and the macro economy can disturb the stability of a country's economy.
This study was conducted to explore the factors that cause the quality of company's financial report information, viewed from the perspective of organizational culture in the company, accountant's work ethic, accountant's knowledge levelof accounting and moral hazard of the company's accountants. Based on these factors, the writers are interested in doing the research titled "The Effect of Organizational Culture, Work Ethic, Knowledge Level of Accounting and Moral Hazard on the Quality of Company's Financial Report Information".

LITERATURE REVIEW
The previous research related to the influence of organizational culture, work ethic, knowledge level of accounting and accountant's moral hazard on the quality of company's financial report information conducted by Sudiarianti (2015) who studied the effect of the competence of human resources in the implementation of the internal control system of government and government accounting standards also the implications on the quality of local government reports, with the results that the competence of human resources, the implementation of SPIP and SAP affect directly and also indirectly on the quality of LKPD Tabanan regency. A research by Wilopo (2006), which examined the factors that influence the tendency of accounting fraud and unethical behavior of public companies and state-owned corporation (BUMN) in Indonesia, the research found that the unethical behavior of management and the tendency of accounting fraud can be reduced by improving the effectiveness of internal control, adherence to accounting rules, the morality of management, as well as eliminate the asymmetry of information, but this study found the contradiction to the hypothesis and the theory that the compensation given by the company did not decrease unethical behavior and the tendency of accounting fraud. The research conducted by Denison and Mishra (1995) entitled "Toward a Theory of Organizational Culture and Effectiveness" that examines organizationalculture by performing high and low performance and found the 4 (four) trait of culture that affect the effectiveness of the organization, namely: adaptability , consistency, involvement, and mission. The research conducted by Yadnyawati (2012) with the title "AnalisisPengaruhBudayaOrganisasiTerhadapEmployee Engagement Study KasusPadaPT. Bursa Efek Jakarta". The purpose of this study was to determine whether the organizational culture affects the level of engagement of BEI employee and to determine the cultural factors that support the forming of engagement of BEI employee. The research conducted by Semedi (2009) with the title "PengaruhBudaya Perusahaan TerhadapEtosKerjaProfesional Serta KaitannyaDenganPeningkatanKinerja Perusahaan JasaKonsultan". The results of this research are known that there is significant influence of company's culture to professional work ethics.Where the stronger culture of the company, the higher professional work ethics will be, and a strong company's culture and a high work ethic enable improved performance of the company, so that the company's culture and professional work ethic are in high category (important) in the scope of consulting services company, PT. PPA Consultants.

The Relationship of Organizational Culture with the Quality of Company's Financial Report Information
Organizational culture is defined as a pattern of basic assumptions that are owned by the company consists of the values, norms and habits in speaking and acting for each employee in the organization, which is useful for solving problems and cases that occurred in both internal and external organization. Organizational culture is special characteristics of each organization. Building organizational culture is one way to help employees in finding passion in the organization and finally they will enjoy what they have done. Organizational culture becomes an important variable for each social group because it becomes a motivation and principle for every members of the organization, so that it can become the foundation for the organization's members to achieve the goals of the organization.
Organizational culture is a system fromshare value, beliefs and habits in an organization which interacting each other with the formal structure to create norms of behavior (Monde and Noe, 1996). In line with that opinion, Luthans (1998) defines organizational culture is the norms and values that guide the behavior of members of the organization. Chen (2004) argues that leaders influence their subordinates directly through interaction and also through the organizational culture. Based on those opinions, it can be illustrated that organizational culture has a significant effect on the point of view of employees towards their organization, the responsibility and commitment they give to the organization, so that it will directly affect their mindset, attitudes and actions in the organization which can have an impact on whether fulfilled or not the qualitative characteristics in presenting the financial report in that organization. X1: Organizational culture affects the quality of company's financial report information.

The Relationship of Accountant's Work Ethic withthe Quality of Company's Financial Report Information
The work ethic is a set of positive behaviors that are rooted in the fundamental belief with a total commitment to integral work paradigm (Sinamo, 2005). If each individual in an organization considers that a work as glorious thing for human existence, sohis work ethic will tend to be high, while attitudes toward work as something of low value to life, the work ethic by itself will be low. The concept of work ethic served to 8 professional work ethics, they are: grace, trust, call, actualization, worship, art, honor, and service.
The work ethic can be defined as a personality or characteristics of a certain organization group formed through the involvement of various elements, such as: human resources, supporting equipment, and system in the organization. While the ethical values associated with the work ethic are: diligent, honest, hard work, discipline, persevering, and other ethical values that can be found in its people and other nations. The work ethic can be defined as the response of a person or group of people to life that appears from the faith received and the response becomes a habit or character of a person or group of people. The habit of each member of the organization depends on the place where the individual works, according to the positive or negative habits lived. As well as organizational culture, work ethic became the foundation for every member of the organization to achieve company's goals which have been determined, because the work ethic will build habits that contribute to the company, particularly in relation to keep and maintain the principles embedded in the qualitative characteristics values of financial report information that must be maintained its truth and purity by the accountants.
X2: The accountant's work ethic affects the quality of company's financial report information.

The Relationship ofAccounting Knowledge Level of Accountant with the Quality of Company's Financial Report Information
Accounting as a science, implies that in accounting there is theories. Accounting practices are not only based on existing customs, but should be guided by a theory, the theory of scientific accounting (Suwarjono, 1989). Accounting theory includes basic concepts and principles of accounting, which must be held by practitioners to sustain and maintain the advisability and reliability of financial information produced. Accounting knowledge can be gained from the process of formal learning (through school, college, etc.) and the process of non-formal (by habit, selftaught and etc), which from the knowledge owned by accountant rendererfinancialreportinformation is required to have knowledge theories of accounting, include: professional skills, intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, organizational and business management skills, and attitude, in addition to professional accountants are also required to have soft skillscommonly owned by an accountant, they are: honest, disciplined, responsible, friendly, polite, easy to adapt and so forth. Such knowledge is expected to keep and maintain the quality of the advisability and reliability of financial report information that is produced. X3: The accounting knowledge level of accountant affects the quality of company's financial report information presented.

The Relationship ofAccountant's Moral Hazard withthe Quality of Company's Financial Report Information
According to Eisenhardt (1989) and Shane (1996), defines that moral hazard is a condition that causes the owner cannot be sure whether the agent has made a maximum effort in running the company. The explanation of that opinion, moral hazard is a condition related to the characteristic, human nature or character that can add the amountof financial loss compared with average risk. Moral hazard can be defined into four characteristics based on different conditions (Mitnick, 1996): 1). Moral hazard occurs because ofmonitoring disability (hidden action) condition, where the principal cannot observe or monitor the behavior of agents or in terms of principal and agent potentially have potential interest conflicts. 2). Moral hazard occurs because of undesirable behavior production (unwanted behavior), where moral hazard is identified as a result of risky behavior agent. 3). Moral hazard occurs because of undesirable outcome (impact) production, where moral hazard is a form of post-contractual opportunism that arise because of the actionthat has efficiency consequences that cannot be observed freely so that a person can fulfill their personal interests on the cost of other parties. 4). Moral hazard as a form of morals disability, moral hazard occurs because of the tendency of unscrupulous behavior such as: dishonesty, indifference, ignorance and impatience. Moral hazard in accounting indicates that the higher morality of accountants, expected the tendency of accounting fraud can be avoided, so that financial report information presented avoided frombad accountant's moral hazard.
X4: Accountant's moral hazard affects the quality of company's financial report information presented.

RESEARCH METHODS Research Design
This research is associative causal research with a quantitative approach, which aims to determine the effect of two or more variables. This approach will explain the relationship affects and is affected from the variables that will be studied. A quantitative approach is used because the data will be used to analyze the relationship between variables expressed numerically

Population and Sample
The population in this study is the accounting and finance employees on a nationwide company in Gresik. The sample in this study is a nationwide company in Gresik with a turnover of more than 5 billion (over 4.8 billion, a prerequisite Taxpayers are required to make/ implement book keeping), i.e. ± 402 companies.

Data Collection Methods and Sample
The data taken in this research is the primary data while the method of data collection is done by distributing questionnaires conducted directly. The sampling technique used isnonprobability sampling method, with judgementsamplingapproach at the company that became the object of this study, there are 120 people.

Data Analysis Techniques
The data analysis of this study using multiple linear regression (Multiple Regression). Data processing techniques performed by using SPSS (Statistical Package for Social Sciences) 16.0 version for Windows.

Research Subject
A majority of respondents is 77% aged 25-45 years old. The level position of majority of respondents is staff (64%), with long period as the company's accountant> 5 years. The sex of majority respondents is male (54%). The majority of respondents are undergraduate degree (58%) with a background study of accounting study program (74%). The majority of respondents working period are > 9 years, and the turnover of the respondent's company in one year is > 500 billion.

RESULTS AND DISCUSSION Validity and Reliability
Although the five questionnaire is a replication questionnaire of previous research, that is standard, to ensure the validity and reliability of measuring instruments / questionnaires to test the validity and reliability. Testing the validity and reliability in this study was calculated with an application SPSS 16.0 program for Windows. Validity and reliability test of the questionnaire is required to ensure that the questionnaire used in the study is able to measure the research variables well. An instrument is said to be valid if it is able to measure what is wanted and express the data from studied variables properly. Singarimbun and Effendi (1997) states that the validity indicates how far the measuring instrument is able to measure what you want to measure. According to Nunnally and Ghosali (2002), crobach'alphastatistical test, the instrument is said to be reliable to measure variables (XI) organizational culture; (X2) work ethic; (X3) knowledge level of accounting; (X4) accountant's moral hazard; and (Y) the quality of financial report information if the company has an alpha value more than 0,60. Kountur (2003), statedthat the level of reliability generally acceptable at a value of 0,60. The item test of questionnaire questions whichits reliability is below 0,60 was considered unreliable. Based on the results of factor analysis conducted on each item questionnaire questions, the test results show the value of KMO is more than 0,5, namely: the quality of the company's financial report information (0,964), organizational culture (0,980), work ethic (0,969), degree of scientific knowledge accounting (0,963) and moral hazard accountant (0,930). The validity test per each item of questionnaire questions, all questions deliversthe value r hitung is above r tabel value that is above 0,6320.

Discussion of the Results Normality Test
Normality test is applied to know the research variable data distributed normally or not, the normality test using the Kolmogorov-Smirnov analysis techniques and to calculate using SPSS 16.0 for Windows. The decision to determine whether the data distribution is normal or notis done by comparing Kolmogorov-Smirnov hitung with Kolmogorov-Smirnov tabel and also can be done based on a probability value. If the significance value of Kolmogorov-Smirnov significance testis greater than 0.05 so the data is expressed in normal distribution, and vice versa if the significance value less than 0.05 so the data stated are not normally distributed. Based on the testing that was done, obtained the test results indicate that the value of Asymp. Sig. -0.856, thus the value of Asymp. Sig. is greater than alpha 5 percent, it can be stated that the test model has qualified normality. To further clarify the calculation, the following image model testing included:

Multicolinearity test
Multicolinearity test is applied to know the magnitude of intercorrelation between independent variables in the study. Multicolinearity test is intended to prove or test whether or not the linear relationship (multicolinearity) between one independent variable with another independent variables. A good regression model is a regression model that has no correlation between independent variables with another. Multicolinearity test results are shown in Table 4.7. Table 4.7 shows that all the variables have the tolerance value greater than 0.1 and VIF value is less than 10, so it can be stated that the test model was not detected multicolinearity case.

Heterokedastisitas test
Heterokedastisitas test is applied to know that on the regression model occurs inequalities variant. To detect the existence or nonexistence ofheterokedastisitas, it used glejsermodels i.e. by observing the significant value of the newly formed regression. Here are the heterokedastisitastest results described based on scatterplot graph output based on SPSS 16.0 for Windows: Based on Figure 4.11 Scatterplot image output, seen that the dots spread and do not form a clear specific pattern. So it concluded that there is no heterokedastisitasproblem and stated that the test model is free from heterokedastisitas case.

Autocorrelation test
Autocorrelation test aims to test whether in a linear regression model there is a correlation between disturbingerrors (residual) in period t with an error in period t-1 (previous). If there is a correlation, then called there is autocorrelation problem. Autocorrelation arises because successive observations all along time related to each other. This problem arises because the residual is not free from one observation to another observation. It is often found in the time series data because of interference on the individual tends to affect the same group in the next period. A good regression model is a regression that is free from autocorrelation. Autocorrelation test is done by using testof Durbin Watson (DW). Autocorrelation test results in this study are calculated with SPSS 16.0 for Windows, the value of Durbin Watson amounted to 2,078. That value of DW is included in the criteria of 1.65 <DW < 2.35 (see explanation of autocorrelation description in chapter 3), so it can be concluded that this study are free of autocorrelation relationship.

Hypothesis Test Multiple Linear Regression Test
Multiple linear regression analysis iss used for research purposes, that is to analyze the influence of organizational culture (X1), work ethic (X2), theaccountant's knowledge level of accounting (X3), and moral hazard (X4) as the independent variables on the quality of company's financial report information which served as the dependent variable (Y). The results of multiple regression analysis are shown in Table 4.8.
Based on Table 4.8, it is known that the value of the constant (a) is 0.542, the coefficient of organizational culture for X1 variable is 0.107, the coefficient value of the work ethic for X2 variable is 0.365, the coefficient value of the knowledge level of accounting for X3 variable is 0.296, and the coefficient value of accountant's moral hazard for X4 variable is 0.160. The regression equation resulted is: Y = 0.542 + 0.107 X1 (organizational culture) +0.365 X2 (work ethic) +0.296 X3 (knowledge of accounting) +0.160 X4 (moral hazard)

The Test of Regression Coefficient Significance of Independent Variableson Dependent Variable Simultaneously
F-test analysis aims to test the effect of the significance simultaneously between the independent variables,they are the organizational culture (X1), work ethic (X2), the knowledge level of accounting (X3), and accountant's moral hazard (X4) on the quality of company's financial report information ( Y) in a private company in Gresik. The test results showed that the value of Fhitung (26.355) with the Sig value (0.000) greater than Ftabel (2.53) it can be concluded that there is a significant effect simultaneously on the variable of organizational culture, work ethic, knowledge of accounting, and accountant's moral hazard to quality the company's financial report information. R square value obtained is 0.637, which means that 63.7 percent of variations in the quality of financial report information is affected by the variable of organizational culture, work ethic, knowledge level of accounting and accountant's moral hazard while the remaining 36.3 percent influenced by other variables that are not mentioned in this study.

The Test of Regression CoefficientSignificance of Independent Variables on Dependent Variable Partially
T-test analysis aims to test the effect of the significance partially between the independent variables, they are organizational culture (X1), work ethic (X2), the knowledge level accounting (X3), and accountant's moral hazard (X4) on the quality of company's financial report information (Y) in a private company in Gresik. The test results are as follows: 1. The effect of organizational culture on the quality of the company's financial statement information: Based on the test results indicate that Thitung of organizational culture variable (1,074) is smaller than Ttabel (1.671) and the Sig.value (0.287) is above α value 0.05, so it can be concluded that there is no significant influence partially of organizational culture variables on the quality of the company's financial report information with regression coefficient of 0.107. A positive value on the regression coefficient indicates that organizational culture has a direct influence on the quality of the company's financial report information but the significance level is not too strong (underTtabel), so that H0 accepted and H1 rejected. The results of this study are in accordance with the results of a research conducted by Sari (2012), which states that the organizational culture significantly influence is not too strong on the effectiveness of the implementation of Public Sector Accounting and towards Good Governance, and the research conducted by Wandari and Astuti (2015), which states that the organizational culture, work ethic, auditor's integrity and understanding of Good Governance has no effect on the performance of auditors. However, contradicted to the results of a research conducted by Nusa (2015) which states that there is a significant effect of the organizational culture variable on the quality of accounting information systems, the research conducted by Wisna (2015) which states that the organizational culture variable affects the quality of accounting information systems, the research conducted by Indeje and Zheng (2010) which states that the organizational culture variable has a strong influence on the development of financial information systems and applications, and a research conducted by Maryana (2007) alsoa research conducted by Tripambudi (2014) which states that organizationalculture affects the quality of information and accounting information system.
The rejection of H1 is causedby the quality determined by performance reflection that produces competence. Performance is attached to each individual and not because a group of individuals or team. Everyone in an organization must have a different cultural background, the habits in each person must be different. In this case, although the company has set a vision and mission that must be accomplished by every member of the company, but practically not all members of the company who did the work in accordance with professional standards, although it should become a necessity. Such discrepancy can be caused every human being has a different level of sensitivity, so it can be a limitation between the member of companies in establishing a comfortable environment as well as productive organization and qualified. Based on the explanation above, it can be interpreted that the dependent variable,the quality of company's financial report information is mostly influenced by individual quality in a person and not as a group of individuals in the organization.
2. The effect of accountant's work ethic on the quality of the company's financial report information: Based on the test results show that Thitung (3,477) is greater than Ttabel (1.671) and the Sig.value (0.001) under the value of α 0.05, then it can be concluded that there is a significant and positive effect partially on the variable of accountant's work ethic on the quality of the company's financial report information with regression coefficient value of 0.365. A positive value on the regression coefficient indicates that the accountant's work ethic has a direct influence on the quality of the company's financial report information, so that H2 is accepted and H0 is rejected. The results of this study are in accordance with the results of a research by Zulham (2015), and a research by Dodi (2013) which states that the work ethic variable simultaneously and partially influences on employee's performance. However, it contradicted to the research conducted by Wandari and Astuti (2015) which states that the work ethic does not affect the performance of auditors, and the research conducted by Yuskar and Devisia (2011) which states that the work ethic does not directly affect the performance of auditors. 3. The effect of accountant's knowledge level of accounting on the quality of company's financial report information: Based on the test results show that Thitung (3,228) is greater than Ttabel (1.671) and the Sig.value (0.002) is under the value of α 0.05, then it can be concluded that there is a significant and positive effect partially of the accountant's knowledge level of accountingvariable on the quality of the company's financial report information with regression coefficient value of 0.296. A positive value on the regression coefficient indicates that the accountant's knowledge level of accounting will have a direct influence on the quality of the company's financial report information, so that H3 is accepted and H0 is rejected. The results of this study are in accordance with the results of a research conducted by Sudiarianti (2015), but contradicted to the research conducted by Sukmaningrum (2011) which states that level knowledge of accounting does not affect the quality of local government financial report information. 4. The effect of accountant's moral hazard on the quality of company's financial report information.
Based on the test results show that Thitung(3.092) is greater than Ttabel (1.671) and the value of Sig. (0.003) under the value of α 0.05, then it can be concluded that there is a significant and positive effect partially on the variable of accountant's moral hazard on the quality of the company's financial report information with regression coefficient of 0.160. A positive value on the regression coefficient indicates that the accountant's moral hazard has a direct influence on the quality of the company's financial report information, so H4 is accepted and H0 is rejected. The results of this research are in accordance with the results of a research conducted by Wilopo (2006) and a research of Prawira et.al (2014).

The Dominant Influence of Independent Variables to Dependent Variable
In order to know the dominant variable, it can be seen on the analysis calculation result of standardized coefficients beta. The independent variables that have the greatest absolute beta coefficient value, means it has a dominant influence compared to other independent variables. The calculation result can be seen in Table 4.10 below: Based on the analysis calculation of standardized coefficients beta is known that organizational culture variable has a beta coefficient value 0.108, work ethic 0.382, accounting knowledge level 0.316 and accountant's moral hazard 0.258. From the four independent variables, the work ethic variable has a greater standardized coefficients betavalue that is 0.382, so it can be interpreted that the accountant's work ethic variable effect is stronger than organizational culture, accounting knowledge level of accountant and accountant's moral hazard variable in a national private company in Gresik.

CONCLUSIONS Conclusion
Based on the data analysis obtained from the test results, the conclusion that can be taken include: 1. There is a significant effect simultaneously fromvariable of organizational culture, accountant's work ethic, accounting knowledge level of accountant, and accountant's moral hazard on the quality of company's financial report information. 2. There is no significant effect and positive partially from the variable of organizational culture on the quality of company's financial report information. 3. There is a significant and positive effect partially fromthe variable of accountant's work ethic on the quality of company's financial report information. 4. There is a significant and positive effect partially from variable of accounting knowledge level of accountant on the quality of company's financial report information. 5. There is a significant and positive effect partially from the variable of accountant's moral hazard on the quality of company's financial report information. 6. From the four independent variables studied, accountant's work ethic variable is the most affecting variable on the quality of company's financial report information with the value of standardized beta coefficients greater than the other value of the standardized coefficients of variables.

Suggestion
After learning the whole process of research concerning all the problems that are tested, the suggestions delivered include: 1. The company must be able to give more appreciation to the achievement of work to keep a good work ethic for each element of existing employees in the company, especially the company's accountants work ethic because it proved that the variable of work ethic is the most influential variable in the quality of company's financial report produced.