Husnayain Business Review
Vol. 3 No. 2 (2023)

Sectors That Accepted The Most Going Concern Audit Opinion During The Covid-19 Pandemic

Khairani Shafira (Perbanas Institute)
Hanifah Zsalzsalbila (Unknown)
Hasan Ashari (Perbanas Institute)

Article Info

Publish Date
12 Sep 2023

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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Journal Info
Husnayain Business Review
Website

Abbrev

hbr

Publisher

Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Husnayain Business Review (JHBR) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research ...