The quality of Local Government Financial Reports (LKPD) in Indonesia can be measured by assessing the suitability of the application of Government Accounting Standards and the results of the State Independent Auditor, namely the Supreme Audit Agency (BPK) in the form of the best opinion called Unqualified. (WTP). Although since 2015 the local government's target to achieve WTP opinion has reached 485 out of a total of 542 (89.5%) provincial/district/city governments throughout Indonesia, this increase has not been able to reduce the number of non-compliance with Government Accounting. . Standards and potential misappropriation of state finances. This study aims to examine whether there is an effect of applying Intellectual Capital in presenting quality Local Government Financial Reports and trying to include Revenue Management as a moderating variable. The results of this study are expected to open the interest of researchers to develop Intellectual Capital in the local government sector to the information search stage. The study used a survey method by distributing questionnaires to officials from the Financial Management Agency with the positions of administrator, supervisor and general functional analysis in provincial, district and city governments in South Sumatra and Lampung. Data analysis using Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach.