Muhammad Hasbi Ash Shiddiqi, Liona Efrina, Havis Taufik, and Eka Julianti Efris Saputri, “Comparison Of Local Government Audit Opinions Before And After The Covid-19 Pandemic: Implications For The Quality And Reliability Of Financial Reporting In Indonesia”, IJEBIR, vol. 5, no. 06, pp. 2700-2714, Nov. 2026.