ABSTRACT

The purpose of this research is to know and analyze the influence of effectivity of internal control of the commitment of the organization as the application of an accounting system and accountability on the quality of government financial report in West Java. Methods used in this research was descriptive method and explanatory survey. The unit of analysis in this research was the government officials in West Java Province with a sample size of 370 people. The analysis method used was descriptive analysis and analysis of structural equation model. The research found that to improve the quality of a financial statement that dominant financial report formed by dimensions can be compared to the reports on the previous period financial report financial or other entities reporting in general (Y7). By implementing effective internal control, organization commitment, and the application of an accounting system, it can promote accountability for government financial report in West Java Province.