CdCf

Absolutely!

There are many other factors. Where the muscle attaches to the bone determines leverage together with limb/lever length. Muscle fibre composition of the muscle. Motor neuron efficiency in recruiting muscle fibres. Central nervous system efficiency in coordinating muscles (for compound movements such as squats and bench presses). Large amounts of intramuscular fat will make a muscle look larger than it "is", which is why losing weight/fat often makes muscles seem smaller, even though they become more defined. These are more permanent factors that determine strength/size ratios for muscles.

Then there are more temporary factors, such as hydration level, electrolyte balance, energy availability for the muscles, how warm the muscle is and how well rested it is.

And probably a few other things as well...

The short answer: big muscles don't mean strong muscles, and vice versa!