Abstract:

Accountability is an important issue in New Public Management (NPM). Good Financial reporting quality generated by the government sector is required so as to achieve accountability objectives.  This paper study the how the government accountant competence, the implementation of internal controls and the application of information technology affect the quality of financial reporting and its impact on public accountability. The study was conducted in regional governments of West Java in Indonesia using survey. The results show that there was significant influence of Government Accountant Competence, Implementation of Internal Control and Information Technology on Quality of Financial Reporting. Financial Reporting Quality also has a significant effect on public accountability.