This study aims to analyze the influence of organizational commitment and the internal control system to the implementation of good governance and its effect on the quality of financial report (Empirical Study in Official Agencies of Bantul Regency). This study used purposive sampling to determine the sample that will be used. The total sample that can be used is 67 respondents, the data that used in this study is primary data from questionaires. The analysis that used in this study are linear regression with SPSS 22.0. The results of this study indicate that organizational commitment has a positive effect on the implementation of good governance, internal control system has positive effect on the implementation of good governance, and the implementation of good governance has a positive effect on the quality of financial report.