Ramadhani, S.K., Saerang, D.P.E. and Wokas, H.R.N. 2024. The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021. The Contrarian : Finance, Accounting, and Business Research. 3, 2 (Aug. 2024), 154–166. DOI:https://doi.org/10.58784/cfabr.162.