Khairani Shafira, Hanifah Zsalzsalbila, Hasan Ashari
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引用次数: 1
Abstract
Purpose - This study aims to determine which company sectors have been most affected by the COVID-19 outbreak based on the receipt of going concern audit opinions in the company's financial statements for the current year since the start of the COVID-19 pandemic. Methodology/approach - The research method used is the descriptive qualitative method. The data used is secondary: audit reports in the annual financial statements of all companies listed on the IDX in 2020 and 2021. The analysis was carried out qualitatively based on quantitative data. Result - The study results show that in 2020–2021, industries operating in the Transportation & Logistics and Non-Primary Consumer Goods sectors received the most opinions regarding going concerns.
Keywords: Going Concern Audit Opinion, COVID-19 Pandemic, Company Sector on IDX
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