ABSTRACT:- The use of regional finances is the responsibility of the executive to receive supervision from the people’s representative institutions (legislative). This research aims to determine the influence of external factors (accountability and community participation) and internal (competence of legislative members) on the supervision of regional revenue and expenditure budgets (APBD). Apart from that, public accountability can mediate community competence and participation through the legislature in monitoring the APBD budget. This research uses a field survey model with quantitative approach techniques. The sample used was 48 Tulungagung Regency Legislative Members. The sampling technique that will be used in this case is purposive sampling technique. The statistical analysis used is multiple moderated linear analysis. The research results show that the competence of legislative members, community participation through the legislature and public accountability have a positive and significant effect on regional budget supervision. Public accountability is a good mediator for the relationship between competence and community participation in regional budget supervision.

Key word: Public Accountability, Community Participation, Competence of Legislative Members, Regional Budget