This research to examine The Influence of Government Transparency, Implementation of the government accounting standards and Internal Control System on Quality of financial statements. Population in this research is all villages in the government of Kabupaten Bandung government environment. The number of sample the respondent on this is as many as 73 of village staff and using a technique the withdrawal of sample by means of clusters of random sampling. Data were collected using a questionnaire which used interval scale. Distribution and collection of questionnaires was carried out in November 2019 and the number of questionnaires returned was 70 questionnaires or 96%. The results of testing showed transparency the government did not influenced the quality of the financial statements in the village administration Bandung regency, while the implementation of the government accounting standards and internal control system influenced the quality of the financial statements in the village administration Bandung regency.