This study aims to determine the perceptions of the competence and accounting system of the institution towards the quality of financial statement accountability with the application of moderate good corporate governance. The population in this study were 160 accounting staff or employees consisting of section heads, senior staff, junior staff, junior officers, and cashiers.The sample selection method used was purposive sampling, in order to obtain 88 samples. Methods of collecting data using questionnaires. The data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that (1) competence influences the quality of financial statement accountability, (2) accounting instance systems influence the quality of financial statement accountability, (3) the application of moderating GCG with the direction of strengthening the influence of competencies on the quality of financial statement accountability , and (4) the application of moderating GCG in the direction of strengthening the influence of accounting instance systems on the quality of financial statement accountability.

Keywords : Competence, Accounting System, Good Corporate Governance, Quality of Accountability of Financial Statements.