THE EFFECT OF ACCOUNTABILITY AND FINANCIAL ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS

Abstract

This study aims to determine the effect of Public Accountability and the Financial Accounting System on the Quality of Financial Statements of Local Government of Bandung City. The study was conducted at the head of the financial subdivision and finance department at "dinas pengelolaan keuangan dan aset daerah" and the head of the Inspector and Auditor of the Bandung City Inspectorate. Data collection was carried out by distributing questionnaires to the heads of the financial subdivision and all financial employees, especially Accounting DPKAD, 21 people as well as to the head of the inspector and all Inspectorate auditors of 19 people, so that the total sample was 40 samples. The analysis in this study used multiple linear regression analysis. The results of the study show that public accountability and regional financial accounting systems influence the quality of regional financial statements.