<![CDATA[This study examines how certain factors moderate opportunistic budgeting behavior in North Maluku Province by focusing on achieving strategic marketing outcomes. Financial data from the past decade across ten districts/cities, including capital expenditure, regional original revenue, general allocation fund, remaining over-budget calculations, and opportunistic behavior of budgeting, were analyzed using the Moderating Analysis Regression (MRA) model. The findings of this study are as follows: (1) Regional Original revenue significantly impacts the opportunistic behavior of budgeting within districts/cities in North Maluku Province; (2) general allocation funds significantly influence the opportunistic behavior of budgeting within districts/cities in North Maluku Province; (3) the remaining over-budget calculations do not significantly affect the opportunistic behavior of budgeting within districts/cities in North Maluku Province; (4) capital expenditure does not moderate the relationship between Regional Original income and the opportunistic behavior of budgeting in districts/cities in North Maluku Province; (5) capital expenditure does not moderate the relationship between general allocation funds and the opportunistic behavior of budgeting in districts/cities in North Maluku Province; and (6) capital expenditure does not moderate the relationship between the remaining over-budget calculations and the opportunistic behavior of budgeting in districts/cities in North Maluku Province.]]>
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