Accountability is a form of liability that refers to who and for what and what is accountable, which is understood as the obligation of the holder of the trust to provide accountability, presenting and reporting all activities that are his responsibility to the party who provides the trust has the authority to hold such accountability. The decision-makers of the government, the private sector, and community organizations are accountable to the public and to the agencies concerned. The form of liability depends on the type of organization concerned. Accountability basically provides a very important role in creating a good governance activity as a part of improving public confidence in government performance. The conception of accountability can be seen that government officials are not only accountable to higher authorities in the institutional chain of command but also accountable to the general public, non-governmental organizations, mass media, and many other stakeholders. Public accountability consists of two kinds, namely (1) vertical accountability and (2) horizontal accountability. Vertical accountability is accountability for the management of funds to higher authorities, such as accountability of work units to local governments, regional accountability to the central government, and etcetera. And then horizontal accountability is the responsibility that is conveyed to the general community. In this paper, the research method used is literature study or literature review. According to the concept of good governance that to create a good governance, it is necessary cooperation between important components that include government as the holder of power, society as a social element and the private sector as a partner of the government. Therefore, the government as the holder of power that gains legitimacy from the state has the responsibility to create the general welfare through the organs of the government concerned.
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