I testd positive for gonnorhea partner test negative urine sample but he was taken penicillin how accurate is the test results?

It's possible: Penicillin could turn your partner's gonorrhea test negative, especially if he took the drug for a few days before the test was done. Probably little effect if he just had a couple of doses soon before testing. It's not uncommon for partners to test negative, even if they were infected: antibiotics, spontaneous cure, false negative test. He needs treatment for gonorrhea regardless of test result.