Regional government expenditure is reflected in regional expenditure. Regional spending allocations must be adjusted to clear development targets, so that the realization of regional spending is very crucial for regional governments to demonstrate efficient budget management. Several factors that influence regional spending need to be known in order to allocate it according to targets. Therefore, this research aims to determine the influence of Local Own Revenue, balancing refunds, and population on regional expenditure in East Java Province in 2008-2022. The method used in multiple linier regression analysis. So it is known to obtain results that simultaneously the independent variables Local Own Revenue, balancing funds, and population have a significant effect on regional expenditure. Meanwhile, partially the two independent variables, namely Local Own Revenue and balancing funds, have a positive relationship and have a significant effect, but the population variable does not have a significant effect on regional expenditure.