This study aims to examine the effect of regional income, regional expenditure, the number of DPRD members, population and debt financing ratio (leverage) on financial reporting on the internet by the second level local government on the island of Sumatra. The population in this study were all level II regional governments on the island of Sumatra. Sampling in this study used a purposive sampling method so that a total of 405 was obtained. The method used was logistic regression.The results showed that regional income variables, regional expenditure and the number of DPRD members had an effect on financial reporting on the internet while population variables and debt financing ratios did not show any influence on financial reporting on the internet.