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This study intends to discover the disclosure level of local government financial statements regarding the local government size, legislative size, population, and intergovernmental revenue. This study uses the Regency / City Regional Government in East Java Province in 2016-2018. Census sampling method which is 114 samples in the District / City Government in East Java Province is applied. The hypothesis testing in this study is multiple linear regression with SPSS. The results of this study are that the size of the regional government and the size of the legislature have no effect on the financial statements; the population has a significant effect on the financial statements, and the intergovernmental revenue has a significant effect on the financial statements of the local government. This study contributes to providing suggestions to improve the quality of local government financial reports.

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure