This research is conducted in  regency/major city of Aceh province. Its aim is to know the influence general alocation fund (DAU) and own revenue (PAD) toward the prediction of capital outcome either stimultaniously or partially. The method used in this research is hypothesis test study and sensus.

The population of this research is regency and major city in Aceh Province that consist of 19 regencies and 4 major cities. The data in this reseach was collected from DPKKA and BPK RI Aceh. The data analyzed are secondary data collected from budget report in 2006-2010. Statistic method that used here is multicolinearity regression  with classic assumtion test by using SPSS 18.0.

The result of this research shows that DAU and PAD affect stimultaniously to prediction of capital outcome. Besides, DAU does not partially affect the prediction of capital outcome. Meanwhile, PAD affect it significantly.

Keywords: General Allocation Fund (DAU), own revenue (PAD), Capital Expenditures

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