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All Journal International Journal of Education, Vocational and Social Science
Anggia Marshanda Putri
Department Of Accounting, Sriwijaya University, Indonesia
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Other

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Government Size, Fiscal Capacity, and Financial Distress in Local Governments: A Systematic Literature Review Anggia Marshanda Putri; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6504

Abstract

Decentralization requires local governments to manage resources and finances in a sustainable manner, so that financial distress becomes an important issue when fiscal capacity is not able to meet the needs of government services and obligations. This study aims to analyze the relationship between government size, fiscal capacity, and financial distress in local governments based on the perspective of Agency Theory. The method used is Systematic Literature Review (SLR) with PRISMA guidelines for 30 articles indexed by Scopus and SINTA. The results of the study show that the size of government provides resources while increasing complexity and spending needs, while fiscal capacity determines the government's ability to meet these needs. The imbalance between government size, fiscal capacity, and liabilities can increase the risk of financial distress. From the perspective of Agency Theory, supervision, transparency, and accountability are needed to support the financial sustainability of local governments.
Co-Authors Shelly Febriana Kartasari Yusnaini