This study aims to analyze the influence of Leverage, BPK Opinion, Level of Independence of Local Governments Finance on Internet Reporting moderated by Political Competition in the Provincial Governments in Indonesia. The object of this research is the Provincial Government in Indonesia. In this study, sample of 31 provinces was selected using the purposive sampling method. Analysis tool used in this study is the Moderator Regression Analysis (MRA). Based on the analysis that has been made the results are the leverage has a significant negative effect and the level of independence of local governments finance has a significant positive effect on the internet reporting. BPK Opinion has no effect on the internet reporting. Political competition that moderates leverage, BPK opinion, and the level of independence of local governments finance does not affect the internet reporting.