This study aims to evaluate the effect of transparency, accountability, and organizational commitment on budget quality with leadership style as a moderating variable on Government of North Sumatera. The population in this study amounted to 51 OPDs in the Provincial Government of North Sumatra, with the sampling technique using saturated samples where all populations were sampled. This study's results indicate that transparency affects budget quality, accountability affects budget quality, and organizational commitment affects budget quality in the Provincial Government of North Sumatra. Meanwhile, leadership style cannot moderate the relationship between transparency and budget quality. Leadership style can moderate the relationship between accountability for budget quality, and leadership style cannot moderate the relationship between organizational commitment to budget quality on Government of North Sumatera.

Keywords : Transparency, accountability, organizational commitment, budget quality, leadership style.