Putri, Amelia Hamdani, Yuldi Mile, Betty Betty, and Annastry Widyakusuma. “Capital Expenditure, Audit Opinion and Fiscal Autonomy under Fiscal Decentralization: Evidence from Indonesian Provinces”. Economics, Business, Accounting & Society Review 5, no. 1 (February 16, 2026): 15–26. Accessed June 19, 2026. https://ecsis.org/index.php/ebasr/article/view/307.