ABSTRACT This study aims to determine the effect of the internal control system on human resource competence, and budgetary participation on the accountability of OPD performance in Rokan Hulu Regency. The research population is OPD (Regional Apparatus Organization) in Rokan Hulu Regency, Riau Province. The number of samples was 45 OPD. To determine the selected sample for each OPD, the p…