Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Aparatur Desa, Pemahaman Akuntansi, Moral Sensitivity dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa Pada Pemerintah Desa di Kecamatan Ciwaru, Kecamatan Cibingbin dan Kecamatan Cidahu Kabupaten Kuningan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi yang diperoleh sebanyak 136 aparatur Desa di Kecamatan Ciwaru, Kecamatan Cibingbin dan Kecamatan Cidahu Kabupaten Kuningan Kabupaten Kuningan. Teknik pengambilan sampel yang digunakan adalah menggunakan sampel jenuh dimana seluruh populasi dijadikan sampel. Teknik analisis data yang digunakan yaitu menggunakan Partial Least Square (PLS) versi 3.0. Berdasarkan hasil uji hipotesis dengan Bootstrapping menunjukkan bahwa Kompetensi Aparatur Desa berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan Desa. Pemahaman Akuntansi berpengaruh berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan Desa. Moral Sensitivity berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan Desa. Sistem Pengendalian Internal berpengaruh positif signifikann terhadap Kualitas Laporan Keuangan Desa.
Kata Kunci: Kualitas Laporan Keuangan Desa, Kompetensi Aparatur Desa, Pemahaman Akuntansi, Moral Sensitivity dan Sistem Pengendalian Internal.

This study aims to determine the Effect of Village Apparatus Competence, Understanding of Accounting, Moral Sensitivity and Internal Control System on the Quality of Village Financial Statements in Village Governments in Ciwaru District, Cibingbin District and Cidahu District, Kuningan Regency. The methods used in this study are descriptive and verifiative methods with a quantitative approach. The population obtained was 136 village apparatuses in Ciwaru District, Cibingbin District and Cidahu District, Kuningan Regency, Kuningan Regency. The sampling technique used is to use saturated samples where the entire population is sampled. The data analysis technique used is using Partial Least Square (PLS) version 3.0. Based on the results of the hypothesis test by bootstrapping, it shows that the competence of the Village Apparatus has a significant positive effect on the Quality of Village Financial Statements. Understanding Accounting has a significant positive effect on the Quality of Village Financial Statements. Moral Sensitivity has a significant positive effect on the Quality of Village Financial Statements. The Internal Control System has a significant positive effect on the Quality of Village Financial Statements.
Keywords: Quality of Village Financial Statements, Competence of Village Apparatus, Understanding of Accounting, Moral Sensitivity and Internal Control System.