This study aimed to examine the effect of government size, population, level of investment, independence ratio and per capita income for the publication of local government financial information over the internet. In this study sample of 502 district / cities in Indonesia and the data is used as much as 165. The sample was selected using purposive sampling method. The analytical methods used are the logistic regression analysis. The variables tested in this study consisted of government rules, the number of population, the level of investment, independence ratio and per capita income. Based on the analysis result that independence ratio and per capita income has a positive and significant impact on the publication of local government financial information over the internet. While the size of government, population, and investment levels negatively affect the publication of local government financial information over the internet