Capital Expenditure DAU Local Revenue kompetensi kualitas audit motivasi pengalaman kerja Balancing Fund Business Expectations Compliance Culture Tri Hita Karana DAK SiLPA DBH Economic Growth Fiscal Illusion General Allocation Fund HDI Indeks Pembangunan Manusia Interests Utilization Investment Justice Kecerdasan Emosional Kecerdasan Intelektual Kecerdasan Spiritual Levies Local Expenditure Local Taxes PAD Pemahaman Akuntansi Performance Auditor Performance Expectations Regional Spending Sanctions Enforcement Satisfaction Sharing Funds Social Factors Special Allocation Fund Task Complexity Time Pressure UTAUT Model abnormal return accounting information accounting knowledge and auditor specialization audit delay audit judgment audit tenure businessman personality change auditor economic growth