This study aims to examine the influence of apparatus competence, the role of the government’s internal supervisory apparatus and the effectiveness of the government’s internal control system on the performance of regional financial managers in the Government of Aceh. The population in this study were all financial management officials, namely budget officials, financial administration officials, activity technical implementation officials, and expenditure treasurers in the Aceh government’s Local government work unit in accordance with Government Regulation Number 58 of 2005 concerning Regional Financial Management. The data used is primary data. Data collection techniques were carried out by distributing questionnaires consisting of 25 statement items. The analytical method used is multiple linear regression. The results showed that the competence of the apparatus, the role of the government’s internal supervisory apparatus and the effectiveness of the government’s internal control system had an effect on the performance of regional financial managers of the Government of Aceh.