Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual

Abstract

This study aims to test what factors affect accrual manipulation, which in this study consists of 3 variables, including; Government size, Fiscal Distress, and Excess of Budget Calculation (SiLPA) using the Modified Jones model approach. The data used is secondary data in the form of Regional Government Financial Statements of 17 districts/cities in South Sumatra Province for the five-year period 2017-2021. The data analysis used was multiple regression using the EVIEWS program tool version 12 as a multiple regression tool. The results of the research findings obtained are that Government Size does not have a significant effect on accrual manipulation because it is not directly related to financial management, while Fiscal distress and SiLPA have a significant effect on accrual manipulation. The implications of these findings can be used as a basis for the development of better accounting policies and practices that focus on ongoing fiscal policy oversight and improved integrity in local government financial reporting.