Permadi, Bangun Indra. 2021. “Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 7 (2). Jakarta, Indonesia:211-28. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/737.