This research is intended to see how the size of LG, Level of Wealth, Capital Expenditure, Area and Audit Findings on LG Performance in Regency / City in Central Java from 2012-2014. The variables studied were Size of Investigation, Wealth Level, Dependency Level, Capital Expenditure, Area of Area, and Audit Finding as dependent variable. Data collection by purposive sampling method by analyzing documents from LRA and APBD generated from the website of Director General of Fiscal Balance of Local Government, Audit Report from BPK website, and Ministry of Home Affairs website to obtain EKPPD data. A total of 25 districts / cities are used as samples in this research. This study uses panel data analysis. Panel data is a combination of time series data and cross section data with program eviews. The results of this study showed significant dependent variables significantly. Local government is the size of the local government, the hypothesis remains different because it is different direction with the hypothesis. The result of the research shows that there is no influence of Wealth Level, Dependency Level, Capital Expenditure, Area, and Audit Finding. Monitoring problems in the target LGs. Therefore, district / municipal governments in Central Java are advised to better oversee the performance of LGs in achieving good governance.