Purpose: This study aims to analyze the impact of financial management transparency and accountability on the quality of regional financial reports in Mimika Regency.

Research/methodology: The research used a quantitative approach with purposive sampling involving 13 civil servants from the Regional Financial and Asset Management Agency (BPKAD) and the Regional Inspectorate of Mimika. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS. Instrument tests included validity, reliability, classical assumption testing, and hypothesis testing (t-test, F-test).

Results: The study found that both transparency and accountability significantly and positively affect the quality of regional financial reports. Accountability had a stronger influence (? = 0.699) than transparency (? = 0.352). The regression model explained 87.1% of the variation in report quality (R² = 0.871), indicating a strong model fit. All classical assumption tests were met, confirming the robustness of the analysis.

Conclusions: Mimika Regency's financial reporting quality is strongly supported by transparent processes and high accountability. Strengthening these factors—through HR capacity, IT-based systems, and public oversight—enhances financial information accuracy, reliability, and adherence to standards.

Limitations: The study is limited to two variables (transparency and accountability) and a small sample size from selected institutions, potentially limiting generalizability.

Contribution: This research contributes to public sector financial governance by empirically validating the roles of transparency and accountability in improving report quality, providing a reference for similar regions.