Abstract :
ABSTRACT
There are obstacles encountered in the implementation of Government Accounting Standar accrual basis. This study aimed to obtain evidence empirs that variables of Government Accounting Standards and The Quality of Financial Statements Against Public Accountability at The District Gunungkidul.this study was a quantitative research using primary data. The sampling method uses purposive sampling. data collection using a questionnaire to chief financial and employee subpart financial section in 19 SKPD District Gunungkidul. Processing data using a research model multiple linear regression analysis. the results of this study indicate government accounting standards had no effect on public accountability. while the effect on the quality of financial reporting of public accountability.
Key words : Government Accounting Standards, The Quality of Financial Statements, and Public Accountability.