The purpose of this research is to examine the influence of Internal Accountants' Competence on the Quality of Financial Reporting, so to examine the Quality of Financial Reporting on the Financial Accountability. This research on Bekasi City, Bogor City and District Local Government uses survey methods. The sampling technique used is the purposive sampling taken from 47 local government units. The data, before being used to test the hypothesis, first tested for the validity and reliability testing, were collected through questionnaires. The results of this research show that: (1) The Internal Accountants' Competence has significant effects on the Quality of Financial Reporting (2) Financial Reporting Quality significant effect on the Financial Accountability