This study aims to examine and analyze the influence of local revenues, general allocation fund, a special allocation of funds, the index of human development and economic growth of the proportion of capital expenditure of the provincial government in Indonesia. Subjects in this study is the provincial government in Indonesia. The sample used in this study amounted to 104 samples selected using purposive sampling method. The analytical tool used was SPSS version 22. The data were analyzed using multiple regression model. The results of the study prove that the local revenues, general allocation fund, the index of human development, economic growth and a significant negative effect on the proportion of capital expenditure. Special allocation funds significant positive effect on the proportion of capital expenditure.