Capital Expenditure as a Mediator of Regional Financial Independence: Empirical Evidence from East Java . E-Jurnal Akuntansi, [S. l.], v. 35, n. 2, 2026. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4690. Acesso em: 16 aug. 2026.