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This study aims to investigate the influence of leadership, government regulation and human resource competence on the achievement level of government capital expenditure in West Sumatera province. This research is a causative research. The population of this study is organization units (OPD) in the West Sumatera Province office. We employed total sampling as the sampling method with 48 OPDs. The data collection has been conducted by using survey with questionnaires. This study analyzed the data by using Multiple Regression under SPSS for windows version 22 software package. The results found that 1) leadership has a significant impact on the achievement level of government capital expenditure, 2) The government regulation has a significant influence on the achievement level of government expenditure and 3) Human resource competence has also significantly affected the achievement level of government capital expenditure. Accordingly, based on the results we conclude that to increase the achievement level of the government expenditure, the management of OPDs have to give more attentions on the understanding of government regulation, hence, they can make a better decision on the using of government capital expenditure. Moreover, the quality of human resource especially on capital and service procurement should be improved which has an impact on the absorption of local government budget.

Leadership, government regulation, Human resource competence