<![CDATA[Regional Government Financial Report (LKPD) is an important media for communicating regional government performance during a certain period. Incumbent regional heads often use the information contained in the LKPD to provide a positive image of their success in managing regional finance to the community. This research also tests the role of the financial expertise variable as a mine moderation that can strengthen the financial quality of the LKPD on the incumbent's re-election. In Addition, this research uses the financial expertise variable as a moderator which can strengthen the relationship between LKPD quality and the incumbent's re-election. We use Ordinary Least Square (OLS) regression to estimate the influence effect between variables. The results of this study did not influence variables. First, there is no effect quality of the LKPD on the incumbent's re-election. Second, the financial expertise variable is not proven to strengthen the influence of LKPD quality on the incumbent's re-election. Meanwhile, financial expertise is not proven to directly influence the incumbent's re-election. This finding has practical implications, where society needs to be more careful in assessing the success of incumbents. Keywords: Local Government Financial Statements; Re-election; Incumbent; Financial Expertise.]]>
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