This research aims to examine the influence of autonomy level in fulfilling regional
fiscal’s need, autonomy level in managing regional potential, and SiLPA on capital
expenditure. The population used from this research was entire districs/ cities in
Central Java in 2016-2018. The sample used was entire distrcis/ cities in Central
Java which were 105 budget realization reports in 2016-2018. The method of
analysis in this research was multiple linear regression. The result showed that the
autonomy level in fulfilling regional fiscal’s need has no effect on capital
expenditure, the autonomy level in managing regional potential has a significant
positive effect on capital expenditure while SiLPA had no effect on capital
expenditure.