The Influence of the Implementation of the Government's Internal Control System on the Quality of Financial Statements and its Implications for Financial Accountability of the Regional Government at Bandung, Indonesia

This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.