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), pp. 2700-2714. doi: 10.63922/ijebir.v5i06.7153.