This study aims to determine the effect of characteristics proxied by the size and independence of the region, complexity proxied by the number of legislative members and audit findings on the level of disclosure of Regional Government financial statements, and also see whether the internal control system can moderate the size and independence of blood, complexity and findings audit of the level of disclosure of regional financial statements. The population in this study is the Regional Government's financial statements that get a fair opinion without exception on the island of Sumatra in 2016 and 2017, the sampling technique in this study uses purposive sampling in order to obtain a sample of 116 local government financial statements. In this study using multiple linear regression analysis, the results showed that the characteristics did not significantly influence the level of disclosure of the financial statements as well as the complexity did not affect the level of disclosure in the Government's financial statements, but the audit findings variable could affect the level of disclosure of Regional Government financial statements. The findings of the study also showed that the internal control system could not moderate the karststerstik and the complexity of beer had an influence on the level of financial statement disclosure, but the internal control system could strengthen the effect of audit findings on the level of disclosure of the Regional Government's financial statements.

Keywords : Government Characteristics, Complexity, Audit Findings, Internal Control Systems, and the Level of Financial Statement Disclosure.