The purpose of this study is to examine the correlation between the local government characteristics and audit opinion of local government financial statement in year 2015. Year 2015 is the first year of accrual basis implementation for all government institutions in Indonesia. This study use local governments with increase in opinion since implementation of accrual basis. The characteristics tested are the size, the level of dependence, type, administrative age, population and support of local government leaders. The test is done quantitatively by using mean difference test and correlation test. Based on the results of the mean difference test, it is found that local government with bigger size, less dependent, longer age, cities type and higher population have obtain better audit opinion. The result of correlation tests is similar which are type; age and the population of local government have positive relationship with audit opinion; while the level of dependence and the background of local government leaders have negative relationship with audit opinion. Interestingly, the size of local government proved to have no relationship with audit opinion.