ABSTRACT This study aims to examine the effect of Regional Original Revenue and Balancing Funds on regency / city Capital Expenditures in Riau Province in 2014-2018 with the Area as a Moderation Variable. The object of this research is the Realization of the Revenue and Expenditure Budget Report of Riau Province in the 2014-2018 period. In this study there were 12 regencies and cities in Ria…