This research is entitled Comparative Analysis of the financial performance of local governments with unqualified opinion and qualified opinion in Southeast Sulawesi Province. The aim is to find out the Comparative Financial Performance of local governments with unqualified opinion and fair opinion with exceptions in Southeast Sulawesi Province. The method of analysis is to use a comparative descriptive method, namely describing the financial performance of local governments that obtain WTP Opinions and WDP Opinions and using financial ratios. The results showed that the Independence Ratio obtained the Unqualified Opinion and the WDP Opinion were still low or instructive, the Effectiveness Ratio obtained the Unqualified Opinion and the WDP Opinion were each very effective, the Efficiency Ratio obtained the Unqualified Opinion was less efficient, while obtaining the WDP Opinion was quite efficient, the Compatibility Ratio obtained the Unqualified Opinion and the WDP Opinion each prioritized operating expenditure over capital expenditure; and the Growth Ratio of Regional Original Revenue (PAD) obtained the Unqualified Opinion and the WDP Opinion each still experiencing a fluctuating growth trend