HASANAH, M.; FURQAN, A. C.; MULIATI, M.; ERWINSYAH, E. Determinants of local government capital expenditure in Indonesia: Fiscal capacity, local revenue, and BPK’s audit opinion. Indonesia Auditing Research Journal, [S. l.], v. 15, n. 2, p. 267–277, 2026. DOI: 10.35335/arj.v15i2.711. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/711. Acesso em: 1 jul. 2026.