Abstract: The purpose of this study is to analyze the effect of local revenue, general allocation fund, special allocation fund, profit sharing fund, and the remaining budget financing on the capital expenditure of regencies and cities in Central Java Province in 2016–2020. The population in this study was 35 regency/city governments in Central Java Province in 2016-2020. The samples collected in 175 samples from 35 regencies/cities in Central Java were multiplied by 5 years of research observation. The data analysis method uses multiple linear regression analysis with the help of the SPSS 26 program.