This study discusses the influence of political competition, leverage, local government size, the audit opinion, complexity of the local government, human resources and leadership style to the publication of Local Government Financial Report (LKPD) through internet in Indonesia. Following the Instruction of Minister of Home Affairs Number 188.52 / 1797 / SJ of 2012 on Transparency of Local Budget Management, local governments are required to be transparent with the publication of the financial statements on the Internet. This is consistent with the stewardship theory which states that the asymmetry information between the Local Government (steward) and community (principal) can be trimmed with financial management that is transparent and accountable. Samples from this study are 34 provincial local governments selected by saturated sample method and analyzed using multiple regression. The results of this study prove that the Political Competition and Human Resources have influence on publication of Local Government Financial Report through Internet The study also proved that leverage, the size of government, the audit opinion, the complexity of government and leadership style does not affect the publication of Local Government Financial Report through internet. For local government is expected to pay more attention to the disclosure of financial statements through the internet.