This research was aimed at analyze the influence of Human Resources Quality, and Utilization of Information Technolopgy on Performance Accountability of Government Agencies with The Internal Control System of Government as intervening variable. . The subject in this research are the government employees who works in regional work units at North of Barito District. In this research, sample of 30 were selected using total sampling technique. All of questionnaires that had been applied to government employees were return and could be examined using the multiple linear regression model. Analysis tool used in this research is the SPSS. Based on the analysis that have been made, all the hypothesis are accepted.