This study aims to examine the effect of political competition, regional wealth, audit opinion, performance accountability on the Internet Reporting of Local Governments in Indonesia. This research method uses Archival Technique by testing hypotheses. The population in this study consisted of Local Government level 415 and 93 city levels in 2017. Data collection was carried out by looking at the data needed, taking notes, analyzing annual reports in district and city governments in 2017. Testing the hypothesis in this study using linear regression multiple. The collected data was analyzed first by testing the classical assumptions and then carried out hypothesis testing using SPSS 21.0 test equipment. Based on the results of the study it can be concluded that the Performance Accountability variable has a positive effect on Internet Reporting. Political Competition, Regional Wealth, Audit Opinion did not have a significant positive effect on Internet Reporting