This study aims to examine the effect of understanding the accounting system, budgetary participation, organizational commitment and internal control on the performance of regional work units. The subjects in this study were the head of the section, the head of the sub. Section, head of field, head of sub. Division and section head in Bantul Regency. In this study a sample of 111 respondents were selected using the purposive sampling method. The hypothesis in this study was tested by multiple regression using the SPSS program. Based on the analysis that has been done, it is obtained that the understanding of the accounting system and internal control has a positive and significant effect on the performance of the work units of the regional apparatus while participation in budgeting and organizational commitment does not affect the performance of the work unit of the regional apparatus.