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Raden Budi Hendaris
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Economics, Econometrics & Finance

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The Aulya Putri Narayany; Raden Budi Hendaris
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8562

Abstract

Local government performance is a vital indicator of fiscal decentralization success in Indonesia, shaped by institutional and structural factors. This study examines the effects of capital expenditure, local government size, legislative size, and financial reporting quality on the performance of 35 regency and municipal governments in Central Java from 2017 to 2023. Using a descriptive quantitative approach with multiple linear regression on secondary data, results show that capital expenditure significantly improves performance by 35.1%, local government size by 1.8%, while legislative size has a negative effect of 3.8%. Financial reporting quality has no significant impact. Collectively, the four variables contribute 36.6% to performance. These findings align with institutional theory, underscoring the need to match external demands with internal capabilities. The study offers policy recommendations to enhance fiscal governance and strengthen the institutional effectiveness of local governments sustainably.
The Role of Audit Opinion in Enhancing the Influence of Local Revenue and Capital Expenditure on the Financial Performance of Local Governments in Indonesia Ira Teja Sukma; Raden Budi Hendaris
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9013

Abstract

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 research makes use of Moderated Regression Analysis (MRA) not just as a statistical tool, but as a way to uncover how one variable can bend, boost, or blur the effect of another.The data flows in from two solid sources: the Directorate General of Fiscal Balance and the Audit Board of the Republic of Indonesia. In essence, it’s like connecting two streams of credible insight to see how they dance together numbers turning into patterns, and patterns unfolding into meaning. The results reveal that PAD has a positive and significant effect on local financial performance, indicating that higher local revenues improve fiscal independence and efficiency in regional financial management. In contrast, capital expenditure does not significantly influence financial performance, suggesting that increased investment in assets has not been optimally managed to produce productive outcomes. Furthermore, audit opinion strengthens the relationship between PAD and financial performance, but not between capital expenditure and financial performance. This implies that sound financial governance and compliance, reflected in favorable audit opinions, enhance the effectiveness of local revenue management. The findings emphasize the strategic role of accountability and transparency in promoting sustainable regional fiscal performance.
Co-Authors Aulya Putri Narayany Ira Teja Sukma Rakha Egha Pangestu