The study examines the effect of characteristics, complexity and audit findings to level of disclosure. The dependent variable applied in the research was level of disclosure, while the independent variable was size of local government, independent local, intergovernmental revenue, number of SKPD, number of DPRD, and audit findings. The population in this study was a local government district/city in eks kerasidenan Banyumas and Kedu in 2013-2016. The sample in the study was selected by total sample, and the data obtained were 40 observation samples. The analysis technique used in this study was multiple linier regression analysis. The result show that size of local government has a no effect on the level of disclosure. Independent local has a no effect on the level of disclosure. intergovernmental revenue has a no effect on the level of disclosure. Number of SKPD has a negative effect on the level of disclosure. Number of DPRD has a positive effect on the level of disclosure. and audit findings has a no effect on the level of disclosure.