This study aims to determine the effect of fiscal decentralization, efficiency and effectiveness on the financial reporting accountability of local governments in Indonesia and the role of performance as a moderating variable. This study uses regional independence and regional dependence on the central government as a proxy for fiscal decentralization and the level of local government performance to measure performance. This study also uses the audit opinion of the Financial Examination Board (BPK) to measure the accountability of local government financial reporting. In this study 967 districts / cities in Indonesia were used during the 2017-2018 period which were selected based on purposive sampling. This study uses logistic regression using the SPSS V.15 software application. The results of this study indicate that regional independence and regional dependence on the central government affect the accountability of local government financial reporting. While the efficiency and effectiveness of budget absorption does not affect the accountability of local government financial reporting. While the performance of local governments can moderate the relationship of regional independence and regional dependence on the central government for the accountability of local government financial reporting.