<![CDATA[The purpose of this research is to examines the influence of government apparatus competency, usage of information technology, accounting control and reporting system against the performance accountability of government agencies. The population of this research is all of OPD in Pekanbaru Government. The sample of this research are Chief of OPD, Chief of Subdivision of finance, and accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method. This research is using primer data by using questionnaires. Analysis method that used in this research is doubled regression analysis. The instrument of analysis that used in this research is statistical Product and Service Solution (SPSS) Version 17.0 for windows. The results of this research indicate that: (1) the government apparatus competency influencing performance accountability of government agencies (2) the usage of information technology influencing performance accountability of government agencies (3) the accounting control influencing performance accountability of government agencies (4) the reporting system does not influence the performance accountability of government agencies]]>
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