This study aims to examine the effect of Economic Growth, Own-Source Revenue, General Allocation Fund, Specific Allocation Fund in D.I. Yogyakarta’s district / city on 2010-2015 period. In this study, the sampling method was saturation sampling technique in which the entire population will be used as a sample. Samples were obtained and used in this study were Realization Report Budget of 30 D.I. Yogyakarta’s district / city on 2010-2015 period. The method used in this study was linear regression model. The results of this study concluded that the Economic Growth, Own-Source Revenue, General Allocation Fund, Specific Allocation Fund is partially affected Regional Expenditure.