Abstract: Local government performance is a description of the level of achievement of the implementation of an activity/program/policy in realizing the goals, objectives, mission and vision of the organization contained in the strategic planning of an organization. This study aims to determine the effect of the Internal Control System (SPI), the ability to maintain WTP Opinions, and Local Government Organizations (OPD) on the Performance of Local Governments in the province of Java-Bali in 2016-2018. The analytical method used in this research is multiple linear regression. The results showed that the Local Government Organization (OPD) variable had a significant effect on local government performance. While the variables of the Internal Control System (SPI) and the ability to maintain the opinion of the WTP have no significant effect on the performance of local governments.