This research aims to determine the effect of the level of regional independence, the
effectiveness of PAD, the efficiency of regional spending, the degree of dependence on the
central government and the degree of decentralization on the accountability of financial
reporting to local governments in East Java Province in 2018-2022. This study uses a
quantitative method with a population of 38 district/city government financial reports in East
Java Province for 2018-2022. Sampling technique uses saturated sampling. Data collection
uses archival strategy. Data analysis technique using logistic regression analysis. The results
shows: the level of regional independence has a positive and significant effect on financial
reporting accountability (pvalue 0,014 <0,05). The effectiveness of PAD has a positive and
significant effect on financial reporting accountability (pvalue 0,049 <0,05). Regional
spending efficiency has a positive and significant effect on financial reporting accountability
(pvalue 0,009 <0,05). The level of dependence on the central government has a negative and
significant effect on financial reporting accountability (pvalue 0,045) <0,05). The degree of
decentralization has no significant effect on financial reporting accountability (pvalue 0,186)
> 0,05). The level of regional independence, the effectiveness of PAD, the efficiency of
regional spending, the level of dependence on the central government and the degree of
decentralization simultaneously affect the accountability of financial reporting to local
governments in East Java Province in 2018-2022 (pvalue 0,000 <0,05)