* Corresponding author. E-mail address: frida.sumual@gmail.com (F. M. Sumual) © 2021 by the authors; licensee Growing Science, Canada doi: 10.5267/j.ac.2021.4.022 Accounting 7 (2021) 1751–1756 Contents lists available at GrowingScience Accounting homepage: www.GrowingScience.com/ac/ac.html Revisiting the determinants of local government performance Frida Magda Sumual a,b* , David Paul Elia Saerang a , Herman Karamoy a and Hendra N. Tawas a a Faculty of Economics and Business, Universitas Sam Ratulangi, Indonesia b Faculty of Economics and Business, Universitas Negeri Manado, Indonesia C H R O N I C L E A B S T R A C T Article history: Received: January 12, 2021 Received in revised format: April 8 2021 Accepted: April 22, 2021 Available online: April 22, 2021 This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance. © 2021 by the authors; licensee Growing Science, Canada Keywords: Public participation Internal control system Financial management transparency Public accountability Quality of financial reports Local government performance 1. Introduction All local governments in Indonesia are responsible for conducting good governance (Good Government Governance) in every activity. Every program they run is expected to result in optimum results. A local government is said to have a good performance if it can create social welfare. The local government’s performance must be measured, so the public will know how the government carries out its responsibilities. Performance measurement is a systematic process for assessing the planned activity programs, whether they have been appropriately implemented, and whether the government has achieved the set targets. In North Sulawesi (Sulut) Province, which is the object of this study, Manado Municipal Government was the only local government granted a “BB” rating for its Government Agency Performance Accountability System (SAKIP) in 2019. That