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This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use SPSS 25.00. The population from this research are Budget Realization Report of Regencies in West Java for Year 2013 – 2017. Sample was determined by purposive sampling method, and get 10 samples. The data used in this study are secondary data. Data was collected by Dirjen Perimbangan Keuangan official website: www.djpk.kemenkeu.go.id. Hypothesis testing are using partial test and simultaneous test. The result of the research shows that Local Revenue partially has positive and significant effect on the financial performance, Equalization Funds partially has negative and significant effect on the financial performance, Capital Expenditures partially has positive and significant effect on the financial performance, and Local Revenue, Equalization Funds, and, Capital Expenditures simultaneously have positive and significant effect on the financial performance on Regencies in West Java.