This Study aims to analyze the influence of government apparatus competency, adherence to rule of law, and accounting control on performance accountability of government entity. The sample in this study are the head of financial sub division and the staff of financial sib division on Work Unit in Kulon Progo Regency. This study uses primary data collected using questionnaires. The sample in this research amounted to 82 respondents selected using purposive sampling. The analytical tool used in this study is SPSS 15. Based on the result of data analysis shows that government apparatus competency has no effect on performance accountability of government entity. Adherence to rule of law and accounting control has significant positive effect on performance accountability of government entity.