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This study aims to determine the factors that affect the level of disclosure of the Financial Statements of Provincial Governments throughout Sumatra. Dependency levels, capital expenditures, and audit findings were used in this study. This study used secondary data, namely the 2016- 2020 Provincial Government Financial Statement Examination Report With a sample of 50 reports. The method of analysis used is multiple linear analysis with the SPSS program. The results showed that the level of dependence had a negative and insignificant effect on the level of disclosure of local government financial statements. Capital Expenditure has a positive and significant effect on the level of disclosure of local government financial statements. Audit findings have no effect on the level of disclosure of local government financial statements. [ABSTRACT FROM AUTHOR]