RAMADHANI, S. K.; SAERANG, D. P. E.; WOKAS, H. R. N. 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, [S. l.], v. 3, n. 2, p. 154–166, 2024. DOI: 10.58784/cfabr.162. Disponível em: http://jurnal.ywnr.org/index.php/cfabr/article/view/162. Acesso em: 17 sep. 2025.