This study aims to obtain empirical evidence about the influence of village apparatus competence, organizational commitment, community participation, information technology, and the role of village officials on village financial management accountability. The problem in this study is the case of misuse of development funds worth Rp 306,959,000 with a total of 17 development projects. The subject of this study was the village apparatus consisting of the village head, village secretary and village treasurer throughout Bantul Regency. This study uses a probability sampling technique. This research method uses survey methods and the data used are primary data by distributing questionnaires to 75 villages with 225 respondents. Hypothesis testing uses multiple regression using SPSS v.15. Hypothesis testing results from this study indicate the competence of village officials, organizational commitment and the role of village officials influence the accountability of village financial management. Public participation and information technology have no effect on village financial management accountability.