Abstract
Abstract: This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure.
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