This research aims to analyze the impact of work competence, the impact of work competence, the role of internal audit, and the psychological empowerment (Meaning, Self- Determination, and Impact) toward SKPD/regional work unit moderated by Good Government Governance. The discipline of this research addressed to the employees who work as supervisors and accountants on regional work unit in regency of Yogyakarta which consists of one city and four regencies. In this research, the sample contains of 125 audiences or respondents elected by using purposive sampling method. The instrument of this research uses Statistical Package for Sosial Sciences 21. Based on the accomplished analysis, the result indicates that the work competence, meaning, self-determination and impact affect positively and significantly the performance of regional work unit.Meanwhile the role of internal audit has significantly no positive impact toward regional work unit beside the moderating variable of good government governance is able to reinforce the relation of meaning, self-determination, and impact furthermore good government governance as the moderating variable is not able to reinforce the work competence and the role of internal audit.