Many factors allegedly affect government’s financial voluntary disclosure. Some of them are system endorsement and press existence. The objective of this study is to investige the effect of internal control system quality on disclosure in local goverment’s financial report and the moderation effect of press highlight on the relationship between internal control system quality and disclosure. This study also analyses the effect diferences of some local characterictics on such relationship. Using 1,310 firm-year samples of local government in Indonesia during the period 2010–2013, this study applied two step moderated regression analysis method. The empirical findings show that in different size of local government, internal control system quality affects financial disclosure in different direction. However, overall, no evidence that internal control system quality affects financial disclosure. This study’s findings also show that press highlights negatively moderates the relationship between internal control system quality and financial disclosure. Prior studies investigate direct effect of press on disclosure, so this study contributes to the existing literature by providing empirical evidence of moderation effect of press highlight.