T This research is aimed to examine the effect of region own source revenue, general allocation fund, and financing surplus to capital expenditure. The population in this study is a Provincial Government of Indonesia consists of 33 Province in 2014. This study uses secondary data in the form of budget realization report a Provincial Government of Indonesia in 2014. Testing the hypothesis in this study using multiple linear regression t test, F test, and the coefficient of determination. The data collected was analyzed first by testing the assumptions of classical hypothesis testing and then performed testing tool SPSS 20.0. The result of this research showed that the variable region own source revenue and financing surplus had significant influences to capital expenditure and variable general allocation fund had no significant influences to capital expenditure. And simultaneausly variable general own source revenue, general allocation fund, and financing surplus had significant influences to capital expenditure