The local government of Bantaeng Regency is obliged to meet the vital needs of the community through development in various sectors. Development in each public sector is carried out in stages and continuously according to the needs of the community so that it is expected to be able to increase people's income, increase local government income and at the same time be able to provide quality public services. This research can be empirical evidence of how Regional Original Income, General Allocation Funds, Special Allocation Funds, and Economic Growth in this study as moderating variables that affect capital expenditures,

Keywords : Bantaeng Regency; PAD; DAK; DAU.