This journal aims to determine the effect of regional fiscal capacity on climate change action budgeting commitments. The research method used is a quantitative method with a statistical test approach to Structural Equation Modeling (SEM). The results of this study indicate that the local government's fiscal capacity of Gorontalo Regency has a significant positive direct influence on climate change action budgeting commitments.
                        
                        
                        
                        
                            
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