This study aims to examine the influence of Decentralization, Goverment Internal Control System and Organizational Commitment towards SKPD’s Performance. The method in this study is using purposive sampling is the technique determining of sample with specific judgment. The populations in this study is SKPD‟s Chairman, SKPD’s Secretary, and Chief Of Financial SKPD. In this study, sample in this research were 90 respondents. Analysis tool used in this study is multiple linear regression using SPSS version 20 for Windows. Test results showed that partially are the decentralization have positive and significantly influence toward SKPD’s performance, internal control system and organizational commitment not have positive and significantly influence toward SKPD’s performance