The title of this research is "Factors that Influence the Performance Accountability of Pekanbaru City Government Agencies". The phenomenon that occurs is that the SAKIP assessment target is still not achieved because the effectiveness and efficiency of budget use is still low when compared with its performance. This research was conducted because the performance achievement target planned by the Pekanbaru city government was still far away. The purpose of this study was to determine the effect of human resource competence, the role of internal government supervisors, and compliance with regulations on performance accountability of government agencies This research uses descriptive statistical analysis, data quality tests, classical assumption tests and multiple linear regression analysis The results of this study are the competence of human resources, the role of internal government supervisors, and compliance with regulations affect the performance accountability of government agencies