PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DAN FINANCIAL DISTRESS TERHADAP MANIPULASI AKRUAL PADA PEMERINTAH DAERAH DI INDONESIA

This study aims to examine the effect of Calculation Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object this research is all district/city governments Indonesia. selection based number cases local districts cities that cause problems. Researchers cannot see problems from one district or city because as a whole whether experience accrual manipulation, so takes data used secondary audited financial statements. sample amounted 438 districts/cities for 2019 fiscal year. Multiple linear regression models were test hypothesis. results showed two independent variables, namely SiLPA had positive Manipulation.