The study aimed to determine : (1) the influence of budget goal clarity, (2) government official competence, (3) internal control, and (4) obedience to the laws and regulations on the performance accountability of government agencies. Thepopulation in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling meth…