This study aims to analyze the effect of village officers’ capacity, regulatory compliance, supervision quality of Badan Permusyawaratan Desa (BPD), utilizatin of information technology, village officiers’ commitment, and village counselor on village financial management performance (study on village government in Kulon Progoregency). The population is all villages within regency Kulon Progo, it has got 30 villages as the sample. Based on the total sampling method. The data collected through questionaraires and analyses by using multiple linier analysis. The data in the study were tested using the software SPSS 15.0. The analysis showed that the village officers’ capacity and regulatory compliance has significancly positif effect on village financial management performance. While, supervision quality of Badan Permusyawaratan Desa (BPD), utilizatin of information technology, village officiers’ commitment, and village counselor has no effect on village financial management performance