This research aims to analyze the factors that influence the disclosure of social assistance expenditure on a government financial report which was 2012-2014. Research methodology used in this research is the method purposive sampling. The population and sample used is districts in DIY and Central Java provinces. Data is collected through Badan Pemeriksa Keuangan (BPK) and Badan Pusat Statistik (BPS). The result of the research indicated that intergovernmental revenue, local resources, and the population of the influential positive impact and significant impact on the disclosure of expenditure social assistance in a financial statement of the local governments district in DIY and Central Java provinces .