This study aims to examine the relationship between performance based budgeting implementation, budget absorption, accountability, and local government performance. The research was carried out at district level local governments in the Yogyakarta Special Region which won the performance predicate "A" namely Sleman, Bantul and Kulon Progo. Research respondents were SKPD officials who were directly involved in planning and budget formulation practices, as well as SKPD performance accountability reporting. Collecting data using survey techniques with a questionnaire. Data analysis using SEM-PLS with smartPLS 3.2.2 software. The results showed that the implementation of PBBhad a positive effect on budget absorption, accountability and performance of local governments. Furthermore, accountability has a positive relationship with local government performance.