This study aims to determine the influence of enviroment uncertainty, accountability, external pressure, internal control, and management’s commitment towards the implication of financial reposting on district and city County Device Organization in Special Region of Yogyakarta . This study uses purposive sampling method, with certain criteria sample on this study are County Device Organization in form of office, and Regional Asset Financial Bodies with total of 103 County Device Organization. Hypothesis test on this study using multiple regression using software applications SPSS v. 15. The result of this study shows that enviroment uncertainty, accountability, external pressure, internal control, and management’s commitment have positive result towards implementation of financial reporting transparency.