Pangestu, R. and Hendaris, R. 2025. English Analyzing the Role of Government Size in the Relationship Between Capital Expenditure Effectiveness, Audit Opinions, and Fiscal Performance. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). 9, 1 (Nov. 2025), 1091-1102. DOI:https://doi.org/10.31538/iijse.v9i1.8561.