This study is aimed to analyze the influence of internal controls, the effectiveness of accounting information systems, and human resource capabilities to employee performance with work motivation as a moderating variable on Representative BPKP of Central Java. Sample determination technique used is Saturation sampling. The sample used in this study are 41 respondents in the administration division. Data collection was done by distributing questionnaires. The model of analysis used in this study is multiple linear regression analysis model. While the analysis technique for t-statistic and the coefficient of determination (R2) uses SPSS version 20. Based on the partial hypothesis test, the results are internal control, the effectiveness of accounting information systems, and human resource capabilities have positif influence on employee performance. Internal control, effectiveness of accounting information system, and human resources capabilities effect the employee performance which is moderated by work motivation.