This study aims to examine and analyze how much influence the budget goal clarity, organizational culture and reporting system on performance accountability at the University of Riau. The study was conducted on 54 people at the University of Riau budget users. Respondent participation rate amounted to 90.75% (49 people). The analytical tool used is multiple regression with SPSS version 21. Tests performed include testing the validity and reliability, testing normality of the data and the classical assumptions, the coefficient of determination and hypothesis testing research. The results showed that the higher budget goal clarity and organizational culture will affect to the higher of performance accountability. Meanwhile, no effect was found between reporting system on performance accountability. The coefficient of determination was 30.2%, where at least 69.8% change in the performance accountability is influenced by other factors not included in this study.