On Tuesday, October 8, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in Economic Sciences with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this session, Dr. Resi Ariyasa Qadri, S.E., M.Ak., CSRS., CSP., ACPA., CPFI., CRP., CRA., CIC., CIS., CIWP., QWP., AWP., was awarded the doctoral degree with the distinction “HONORS,” making him the 140th graduate from this doctoral program.

The dissertation, entitled “The Role of Regional Fiscal Management Ability in Moderating the Impact of Budget Dependence, Financial Integrity, and Public Benefit Sustainability on the Quality of Public Sector Surplus”, examines the effect of regional fiscal management capabilities on the financial performance of the public sector. This research introduces an innovative measurement of the “Quality of Public Sector Surplus” variable, incorporating four new variables into the public sector surplus quality measurement model based on the earnings management model by Kothari et al. (2016).

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with Prof. Dr. Etty Murwaningsari, Ak., MM., CA as the primary supervisor, and Dr. Susi Dwi Mulyani, Ak., M.M., CA as co-supervisor. The examination committee included Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA; Dr. Hexana Sri Lastanti, S.E., Ak., M.M.; Dr. Melinda Malau, S.E., M.M., CBV., CFRM., CFA., CPA; and Prof. Ir. Roy Sembel, MBA., PhD., CSA., CIB.

The study’s novelty lies in its empirical contribution, offering a new approach to measuring surplus quality within Indonesia’s municipal and district government sectors, referencing the accrual earnings management measurement method by Kothari et al. (2016).

The findings indicate that budget dependence has a significant negative impact on surplus quality, underscoring the importance of reducing reliance on transfer funds and enhancing locally sourced revenue. Financial integrity and public benefit sustainability did not show a significant impact on surplus quality. Fiscal management capability proved effective in mitigating the negative effects of budget dependence and strengthening the positive influence of financial integrity and public benefit sustainability on public sector surplus, highlighting the importance of efficient financial management in enhancing public sector surplus quality.

With this accomplishment, Dr. Resi Ariyasa Qadri, S.E., M.Ak., CSRS., CSP., ACPA., CPFI., CRP., CRA., CIC., CIS., CIWP., QWP., AWP is expected to make significant contributions to public sector accounting and to assist public sector organizations, such as municipal and district governments, in improving their financial performance through the innovative strategies proposed in his research.