ABSTRACT: The research has the aim of looking at local revenue, general allocation funds, and special allocation funds on regional financial performance with capital expenditure as the district/city intervening variable in the province of NTT in 2015-2019. This type of study is based on the relationship between the variables studied is causal. The type of data intended for this study is quantitative data, namely library data in the form of regional original income data, general allocation funds, special allocation funds, regional financial performance with efficiency ratios, and district/city capital expenditures in the province of NTT. The results of the study found that regional original income partially did not affect capital expenditures, while general allocation funds and special allocation funds partially had an impact on capital expenditures. Regional original revenues, general allocation funds, and special allocation funds simultaneously have an impact on capital expenditures. Regional original income and special allocation funds partially do not affect the financial performance of the region, while general allocation funds and capital expenditures have an impact on regional financial performance. Local revenue, general allocation funds, and special allocation funds have an impact on the financial performance of the region with capital expenditure as an intervening variable.

KEYWORDS: Regional Original Revenue, General Allotment Funds, Special Designated Funds, Regional Financial Performance, and Capital Expenditures