Riset Akuntansi dan Keuangan Indonesia
Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia

THE EFFECT OF FISCAL STRESS ON CHANGES IN SOCIAL AID SHOPPING WITH LEGISLATURE SIZE AS MODERATING Empirical Evidence from Regency/City Governments in Sumatra

Sari, Nanda (Unknown)
Abdullah, Syukriy (Unknown)
Maryasih, Lilis (Unknown)

Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/ cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...