This study aims to prove the influence of regional wealth, legislative size, and audit findings on the level of disclosure of Central Java regional financial statements during 2017 – 2020. The sampling technique used is census sampling/saturated sample and obtained 64 samples that passed the normality test. The analysis technique used is the Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The level of disclosure of local government financial statements in this study was measured using a checklist. Based on the results of the study, it can be concluded that regional wealth has a positive effect on the level of disclosure of local government financial statements, legislative size has a negative effect on the level of disclosure of regional government financial statements, and audit findings have a negative effect on the level of disclosure of local government financial statements.