This research is a quantitative to find out the effect of independence
expertise and functional supervision professionalism toward regional financial
management accountability. The independent variables in this study are the
independence exertise and professional functional supervision, while the
dependent variable is the regional financial management accountability. The
object of this study is the internal inspectorate auditor of Banyumas and Cilacap,
this study used 30 respondents as survey samples. The data collection technique
used is method of the data analysis techniques to tes the validity, reliability,
descriptive statistics, classical assumption test, multiple regression analysis, and
hypothesis test. The results of the analysis showed that partially, the independence
expertise had a positive effect on financial management accountability with tcount
2.398 > 1.703 ttable, meanwhile professionalism functional supervision had no
positive effect on financial management accountability with tcount 0.161 < 1.703
ttable.