The Role of Audit Opinion in Enhancing the Influence of Local Revenue and Capital Expenditure on the Financial Performance of Local Governments in Indonesia

This study examines the moderating role of audit opinion in strengthening the influence of Local Own-Source Revenue (PAD) and capital expenditure on the financial performance of local governments in Indonesia. Using secondary data from 508 regencies and cities over the 2019–2023 period, the researc...

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Detalhes bibliográficos

Principais autores:	Ira Teja Sukma, Raden Budi Hendaris
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2026-01-01
Colecção:	Indonesian Interdisciplinary Journal of Sharia Economics
Assuntos:	Local Own-Source Revenue, Capital Expenditure, Audit Opinion, Financial Performance, Local Government
Acesso em linha:	https://e-journal.uac.ac.id/index.php/iijse/article/view/9013
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