Determinan Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah

This study aims to determine the effects of government size, fiscal capacity, distress, and legislature size on accrual manipulation in local financial reporting. The was conducted 23 governments Aceh with data analysis using multiple linear regressions. is extracted from audited reports for period 2016-2020. uses Modified Jones Model measure accruals. results show that distress have a negative effect manipulation, has positive capacity no manipulation. These indicate reporting can occur due discretionary policies carried out by officials aim making their performance look good.