The purpose of this research is to get empirical evidence about the effect of regional size, local revenue, dependence on the central government, capital expenditures and BPK audit findings on the performance of local governments in Indonesia. This research using secondary data obtained from the website of the Ministry of Home Affairs, ministry of finance, and the website of the BPK. The data obtained were then analyzed using Classical Assumption Test and Multiple Linear Regression Test. The results of this study prove that regional size, local revenue, and BPK audit findings on the performance of local governments in Indonesia. Dependence on the central goverment significant negative effect on the performance of local governments in Indonesia. Capital expenditures are not significantly effect on the performance of local governments in Indonesia