<![CDATA[This research aims to determine the influence of transparency and accountability on the quality of village financial reports in Paseh District, Sumedang Regency. The case study in this research is a village official who is tasked with managing village financial reports. The method in this research uses quantitative research methods with survey methods. Data collection was carried out using a cluster random sampling technique by distributing questionnaires to 72 respondents as a sample. The data analysis techniques used in this research are normality test, multiple linear regression test, partial correlation test, coefficient of determination test, hypothesis test t test (partially), f test (simultaneously) using the IBM SPSS Version 25 program. Research Results These are: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient of 0.351 or 35.1%, a value of t-count>t-table (2.487>1.66724) with a value significant 0.015<0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a t-count>t-table value (4.018>1.66724) with a significant value of 0.000 <0.05. (3) Transparency and Accountability have a positive and significant effect on the Quality of Village Financial Reports. With a Determination value of 0.466 or 46.6% and with a F-count>F-table value (32.023>3.98> with a significant value of 0.000<0.05, this means that the influence of Transparency and Accountability has a significant positive effect on the Quality of Village Financial Reports in Paseh District, Sumedang Regency]]>
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