Tanggal masuk : 21-8-2020 This study examines the mediating effect of audit opinion on the relationship between local government financial performance and the Human Development Index (HDI) by implementing path analysis. The results showed that audit opinion does not mediate the relationship between Local Own-Source Revenue (PAD) effectiveness and HDI. Audit opinion partially mediates the influence of Regional Financial Independence on HDI, while it perfectly mediates the relationship between Activity Ratio and HDI. This indicates that local government financial performance must be followed by accountable management to accelerate HDI.