Evita Dian Kurniasih, Ikhsan Budi Riharjo, and Lilis Ardini. 2026. “Capital Expenditure As a Mediator of Regional Financial Independence: Empirical Evidence from East Java ”. E-Jurnal Akuntansi 35 (2). https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4690.