Abstract
This study aims to determine the effect of financial reports, internal control systems, and the application of local government accounting systems on regional financial management accountability in Gorontalo City partially or simultaneously. The approach in this research is quantitative. The research method is ex-post facto with an associative research design. The data analysis technique used is multiple regressions. The results of the study show that (1) the quality of financial reports has no significant effect on the accountability of regional financial management in the Gorontalo city financial institutions (2) the implementation of the internal control system has no significant effect on the accountability of regional financial management in the financial institutions of the city of Gorontalo. (3) The application of the Regional Government Accounting System has a positive and significant effect on the Accountability of Regional Financial Management in Gorontalo Municipal Financial Institutions (4) The Quality of Financial Reports, the Implementation of the Internal Control System, and the Application of the Regional Government Accounting System together have a positive and significant effect on Management Accountability Regional Finance in Gorontalo City Finance Agency, with a coefficient of determination of 0.818. This value indicates that 81.8% of the variability of Regional Financial Management Accountability can be explained by the Quality of Financial Reports, Internal Control Systems, and Local Government Accounting Systems. While the remaining 18.2% can be explained by other variables not examined in this study.