This study aims to determine the influence of local revenue, balancing funds and capital expenditures on the financial performance of provinces in Indonesia 2017-2018. The type of data used is secondary data and then processed using Eviews. The population in this study amounted to 28 provinces. The sampling technique in this study uses purposive sampling and uses multiple linear regression analysis methods with a significance level alpha 5%. The results of this study indicate that partially local revenue and capital expenditures have a significant and positive effect on Financial Performance while balancing funds have a significant negative effect on Financial Performance. The variables of local revenue, balancing funds and capital expo