Objects in this study is the effectiveness of public sector accounting, accounting information quality and good
governance. This study aims to get a picture or description of the influence of the effectiveness of the
implementation of public sector accounting to good governance with the quality of accounting information as an
intervening variable. This research was conducted at Municipal offices in Medan City Government. The method
in this study uses descriptive methods. While this type of research is verification. The unit of analysis in this
research is the organization of the Municipal Offices residing in the city of Medan. Analytical techniques used to
test the research hypothesis is Path Analysis.