Abstract
Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government.
 Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method.
 Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government.
 Originality – The population in this study were all regional organizations totaling 52 OPD.
 Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance
 Paper Type Research Result
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