The study aims to examine the effect of own sources revenues to financial performance, capital expenditures, the intergovernmental revenue, regional government size, audit opinion of BPK on financial performance of local government. The dependent variable used in this study is the financial performance of local government, while the independent variables are own sources revenues to financial performance, capital expenditures, the intergovernmental revenue, regional government size, audit opinion of BPK. The population in this study was the District / City Government in Central Java Province during 2015-2017 period. The sampling technique in thi study is cencus method, and obtained 105 sample observations. The analysis technique used in this study are descriptive statistical test, classic assumption test and multiple linear regression analysis. The results of the anlysis show that the own source revenue, capital expenditures, intergovernmental revenue have not significant effect on the financial performance of the district/ city government in Central Java Province, while regional government size, audit opinion of BPK have significant effect on the financial performance of the district/city government of Central Java Province.