This study aimed to find out the influence of Budgetary Goal Characteristics, Budget Adequacy, Organizational Commitment and internal control toward the performance of Lubuk Linggau Regency and Municipality Government. In this study, budgetary goal characteristic was measured using budgetary participation dimension, budget goal clarity, budgetary feedback, budgetary evaluation and budget goal difficulty. Budget adequacy is measured based on budget adequacy and information on budget availability. Organizational commitment is measured based on loyalty, pride, value of acceptance and organization goal. Internal control in this study was measured using environmental control dimension, risk assessment, control activity, information and communication, and monitoring. This study was conducted by spreading 190 pieces of questionnaires to echelon 2, 3 and 4 officials in the regional government organization of Lubuk Linggau regency and municipality. The data were analyzed using SPSS 23 by implementing double linear regression method and Moderate Regression Analysis (MRA) with the result which showed that in a simultaneous way, the variables of characteristic, budget goals, budget adequacy, organizational commitment, and internal control had influenced regional government performance; and in a partial way, internal control moderated the correlation between the characteristic of budget goals and budget adequacy with regional government performance. The result of this study also showed that internal control did not moderate the correlation between organizational commitment and the performance of Lubuk Linggau regency and municipality.