2024
DOI: 10.24853/jago.4.2.196-218
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Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah

Ghina Adhha Haura,
Syukriy Abdullah,
Rita Meutia
et al.

Abstract: Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Anal… Show more

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