This study aims to provide empirical evidence of the effect of economic growth,original local revenue, profit sharing funds and budget changes on capital expenditure. The sample used in this research was in regencies/cities in Central Java in 2019-2021. The sampling technique used in this study was a saturated sample technique which obtained 105 samples. The analysis technique used was multiple linear regression analysis. Based on the study's results, it can be concluded that economic growth and regional income positively affect capital expenditures. In contrast, profit-sharing has no effect on capital expenditures, and budget changes have a negative effect on expenditures.