This study aims to analyze the quality of local government expenditure on economic growth. The method used in this research is linear regression of panel data. Regional spending for health has an influence on economic growth, so local governments are required to continue the Healthy Indonesia program that is protecting the health of their citizens through BPJS or other health insurance. Education spending does not have a positive effect on improving the economic growth of a region. This is due to the increase in education budget has not been matched by the increase of educational equality in certain areas, such as the lack of teachers, unfeasible school buildings and the lack of teaching and learning facilities. The child is the future investment of the nation, so the government needs to increase the children's resources through free education at least 15 years (elementary to high school), and for remote areas in 2020 must have a minimum education of 12 years. While the relationship between CPC opinion and economic growth has an inverse relationship, it means that if the opinion of BPK to the local government financial report improved will reduce economic growth, this is caused by the BPK only check the audit of financial statements whether in accordance with the rules that have been set but do not see the performance but only see Whether the money spent is in line with the rules. The government through the minister of the interior should strive for the implementation of Performance Based Budget, meaning that every public money spent should be accompanied by a measurable performance that can encourage the welfare of the community.