This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and audit fees. The population of this study consisted of 54 companies that participated in the Initial Public Offering (IPO) and were listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was taken using the purposive sampling method to obtain a sample of 42 companies. This study uses quantitative data analysis techniques. SPSS version 20 is used for statistical analysis in data analysis. From the results of this study, audit tenure, Public Accounting Firm size, and audit fees do not affect audit quality; partial research confirms that auditor reputation significantly impacts audit quality. The results of this study can be used as a reference for auditors to improve audit quality for companies conducting IPO.

Tujuan dari penelitian ini ialah untuk mengetahui kondisi kepatuhan warga terhadap aturan hukum penanggulangan pandemi COVID-19. Penelitian ini menggunakan metode penelitian hukum dengan fokus pada penelitian normatif empiris. Hasil penelitian ini adalah setelah pemerintah memberlakukan regulasi dan kebijakan penanganan pandemik COVID-19, dampak yang ditimbulkan selama pandemi cukup signifikan dalam bidang kesehatan, sosial, dan ekonomi. Berbagai langkah telah ditempuh untuk mencegah, mengendalikan dan menanggulangi pandemi COVID-19