There have been a number of attempts to answer conclusively this non-trivial question. From an atheist perspective perhaps the best known is V. Stengler’s book
Where Do The Laws Of Physics Come From? (Prometheus Books, 2006).
My favourite is Paul Davies’ study which can be found here:
scribd.com/doc/6436157/Where-Do-the-Laws-of-Physics-Come-From. From a physicist’s point of view, he analyses what could possibly be meant by the question. Though he does not recommend theistic interpretations, he does not ignore or disparage them. The conclusion from his Conclusion:
(I)n the end it may be necessary to concede that the questions have no answers because they are ultimately meaningless. The entire discussion – indeed, the entire scientific enterprise – is predicated on concepts and modes of thought that are the product of biological evolution. The Darwinian processes that built our minds compel us to address issues of cause and effect, space and time, mind and matter, logic and rationality, physics and metaphysics in certain well-defined ways. Both religion and science proceed from these universal human categories and we seem bound to seek explanations within their confines. It may well be that “explanation” couched in these ancient modes of thought will inevitably fail to encompass the deepest problems of physical existence and leave us facing irreducible mystery.
Here, of course, one can - or has to - assume that “product of biological evolution” and “Darwinian processes” are expressions that do not exclude a theist interpretation of them. Perhaps his “facing irreducible mystery” can also be seen as an ultimate impetus for faith.