The research aims to analyze the effect of economic growth, local revenue, general allocation funds, specific allocation funds on capital expenditure budget of Central Java Province during the period 2018-2022. Capital Expenditure as a dependent variable and economic growth, local revenue, general allocation funds, specific allocation funds as independent variables. The population that was used in this research governments in Central Java for the period 2018-2020. Samples from 35 cities/districts in Central Java were taken using the census technique. Census or saturated sampling is a sampling technique when all members of the population is used as samples. This research uses a quantitative type of data and a secondary source of data that obtains data over three years between 2018 and 2020 with a total of 105 data observations. The study uses SPSS data processing tools and analyzing data with a multiple linear regression analysis. The results of this study indicate that economic growth and special allocation funds have a negative effect on capital expenditures. Local revenue and general allocation funds have a positive effect on capital expenditures.
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