This study aims to examine the effect of local government size, financial
independence ratio, per capita revenue, and leverage on the availability of
financial information on the local government website. The population in this
study is the district/city local government in Java Province during 2013-2017
period. The metodh of sampling this study using purposive sampling metodh. The
samples obtained 112 observation sample. The analysys technique used in this
study is multiple linear regression analysys. The result showed that local
government size, per capita revenue, and leverage have no effect the availability
of financial information on the local government website, while the government
financial independencies has a positive effect on the availability of financial
information on the local government website