This study aims to provide empirical evidence on effert of the size, level of
wealth, dependence level, capital expenditures, legislative size and audit findings
from BPK towords the financial performance of local government. The population
used in this research was a local government district / city in central java
province in 2014-2016, total sample are 105 local government. The data are
collected using purposive sampling technique. The analysis method used was
multiple linear regression analysis with SPSS aplication. The research result
showed that the size variabel negatively affected on the financial performance of
local government district / city of Central Java province. Level of wealth, and
audit findings from BPK no effect on the financial performance of local
government district / city of Central Java province. While capital expenditures.
dependece level, and legislative size positively affected the financial performance
of local government distirict / city of Central Java province.