This study aims to test the influence of village device quality on the quality of village financial statements with the role of village consultative bodies as moderating variables. This type of research is descriptive quantitative. Respondents in the study consisted of village consultative bodies, headmans, village secretaries, and village treasurers located in the Utan Subdistrict area of Sumbawa Regency. The results showed that the quality of village devices had no effect on the quality of village financial statements. In addition, the results showed that the role of village consultative bodies was not able to moderate the influence of village device quality on the quality of village financial statements.

Keywords : Quality of Financial Reports, The Quality of the Village Apparatus, The Role of the Village Consultative Body