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”. International Journal of Economics, Business and Innovation Research 5, no. 06 (November 2, 2026): 2700-2714. Accessed November 4, 2026. https://e-journal.citakonsultindo.or.id/index.php/IJEBIR/article/view/7153.