Muhammad Hasbi Ash Shiddiqi, Liona Efrina, Havis Taufik and Eka Julianti Efris Saputri 2026. Comparison Of Local Government Audit Opinions Before And After The Covid-19 Pandemic: Implications For The Quality And Reliability Of Financial Reporting In Indonesia. International Journal of Economics, Business and Innovation Research. 5, 06 (Nov. 2026), 2700-2714. DOI:https://doi.org/10.63922/ijebir.v5i06.7153.