This study aims to determine the effect of internal control, the quality of financial reports on financial accountability based on the existence of a problem with low financial report quality, inadequate internal control and low financial accountability in various government agencies in the city of Bandung. This research uses descriptive and quantitative methods. The population in this study were 80 Regional Work Units (SKPD) in the city of Bandung with the financial and control unit observation units. The total sample in this study was 57 respondents selected based on simple random sampling technique. Statistical test using Structural Equation Modeling (SEM) through the Partial Least Square (PLS) 3.0 approach. The results showed that the quality of financial reports had a significant positive effect on financial accountability, and internal control had a positive effect on regional financial accountability.

 Keywords: Quality of Financial Statements, Internal Control, Financial Accountability.