Abstract :
Ongoing research wants to learn to find out regional spending, regional wealth levels, opinions, and audit findings on local government performance. The use of quantitative methods by testing hypotheses using Multiple Linear Regression Analysis with SPSS 23 program and a significance level of 5% (0.05). Population published is Regency / City regional government in Indonesia. Samples collected as many as 453 data samples. The results of the tests obtained: 1) significant regional expenditure on the performance of local governments; 2) the level of regional income to the performance of regional governments; 3) audit opinion on local government performance; 4) BPK audits do not support local government performance.