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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Autori principali:	Ira Teja Sukma, Raden Budi Hendaris
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2026-01-01
Serie:	Indonesian Interdisciplinary Journal of Sharia Economics
Soggetti:	Local Own-Source Revenue, Capital Expenditure, Audit Opinion, Financial Performance, Local Government
Accesso online:	https://e-journal.uac.ac.id/index.php/iijse/article/view/9013
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