Compensation is a system of the award in the form of the allowance and obtained through the results of the performance of lecturers. Compensation is a form of the awards given by the government that can improve the professionalism of a lecturer in implementing Tridharma College. For lecturers get compensation is a hope to improve performance in the field of education and teaching of research and dedication to the community. In this research aims to find out whether the influence of financial compensation directly to the performance of the ties the performance of the lecturer on the Diploma Studies Program PTN “X” in Surabaya simultaneously or partial. The influence of the dependent variable is performance (performance relationship) lecturer and independent variables (financial compensation directly) using multiple regression analysis with double linier test analysis methods F and T tests. The research method used is the quantitative method with explanative approach which aims to illustrate the relationship between and the influence of the two variables that have been assigned. The subject of the research is a lecturer at “X” which numbered 47 the lecturers PNS. The results of the test on this research instrument using the validity test where all items variable questions direct financial compensation and performance variables lecturer have coefficient value r more than 0.30 stated has been valid while reliability tests it is known that in the variable financial compensation and performance variables lecturer has the value of cronbach alpha more than critical value 0.6, thereby revealed reliabel. The results of using multiple regression analysis double linier shows that there is a significant impact between the variables simultaneously salary (X1), Professional Allowance (X2), Performance Allowance (X3), on the performance of the lecturers (Y) Diploma Studies Program PTN “X” in Surabaya which is related to the relationship of the performance (relation performance) known to the level of the significance of the determination coefficient 0.375 and 0.000 (37.5%) and related to the relationship performance (relation performance) known to the level of the significance of the determination coefficient 0,375 and 0.000 (37.5%). While some through t test known that which is related to the relationship of the performance (relation performance) there is salary variables (X1) shows the value of 2,350 with significant 0,024 and professional Allowance variables (X2) shows the value of 2.097 with significant 0.042 which shows a significant influence partially on the performance of the lecturers (Y).