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This research aims to analyze the influence of financial self-sufficiency ratio, the ratio of the effectiveness of the PAD, the ratio, the ratio of the efficiency activity, fund balances toward capital expenditure on district/city governments in Sumatra, and also test whether economic growth is a moderator variable. The object of this research are all the countries and cities on the island of Sumatra. The data used are secondary data obtained from the Directorate General of Financial Equalization and the Central Bureau of statistics for the period 2012–2016. Statistical data analysis test used in this research is multiple linear regression using STATCAL. STATCAL is a statistical application program that can be used to perform graphical and statistical analysis. Simultaneous research results showed the ratio of financial independence, the ratio of the effectiveness of the PAD, the ratio, the ratio of efficiency activity, fund balances, and influential SiLPA significantly to capital expenditures. Partially, the financial independence of the area ratio, the ratio of the effectiveness of the PAD, the ratio of activity, and SiLPA affect significantly the capital expenditures; the ratio of funds and efficient use of perimbangan does not affect positively and is insignificant toward capital expenditures. Variable moderation is able to moderate the regional and financial self-sufficiency ratio of the effectiveness of the PAD, but can’t moderate the efficiency ratio, the ratio of the activity, fund balances, and SiLPA toward capital expenditures.     Keywords: capital expenditures, financial self-sufficiency ratio, the ratio of effectiveness efficiency ratios, PAD, the ratio of the Fund’s activity, perimbangan, SiLPA

Determinants of Capital Expenditure with Economic Growth As Moderating Variables on the Government District/City on the Island of Sumatra