Abstract: This research is motivated by the accountability of financial statements which is a benchmark for the quality of a regions financial reports. The population is 121 regencies/cities on the islands of Java and Bali. Samples were taken by purposive sampling method. Testing using logistic regression. The results showed that the decrease in poverty level affected the accountability of financial statements, the size of the local government did not affect the accountability of financial statements, and the amount of capital expenditure did not affect the accountability of financial statements. The ability of the variable to decrease the poverty level, the size of the local government, and the amount of capital expenditure explained the financial statement accountability variable by 6.6% while the remaining 93.4% was explained by other factors outside the study.