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This research aims to examine the effect of work culture and work discipline on performance of State Civil Apparatus of Financial Board in Gorontalo City, both partially and simultaneously. This research uses quantitative approach. The research method is ex post facto. The research design is causality. The data analysis technique is multiple regressions. The research results showed that (1) Work culture has a positive and significant effect on performance of State Civil Apparatus of Financial Board in Gorontalo City, (2) Work discipline has positive and significant effect on performance of State Civil Apparatus of Financial Board in Gorontalo City, and (3) Work culture and Work discipline Culture simultaneously have positive and significant effect on performance of State Civil Apparatus of Financial Board in Gorontalo City. Based on these results, the recommendation can be stated as follow. First, Local Apparatus Work Unit leaders and regional leaders should make a regulation that provides conducive environment to work culture. Second, the leadership must approve rewards and penalties for employees. Third, cooperation must be supported by all elements in a government or an area of government. Keywords : Civil Apparatus Performance, Work Culture, Work Discipline DOI : 10.7176/PPAR/10-1-03 Publication date: January 31 st 2020
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