Concern Audit in Independent Auditor's Report During the Covid-19 Pandemic
Downloads
This study aims to find out how the auditor's attention to the company's financial statements is reflected in the independent auditor's report (LAI) during the Covid-19 pandemic in Indonesia. This research is qualitative research using descriptive methods. The primary data source in this study was obtained through the 2020 issuer's annual report published on the Indonesia Stock Exchange (IDX) website. The population in this study are companies listed on the Stock Exchange, with a sample of 100 companies taken at random. This study concludes that most of the companies obtained a fair audit opinion without modification (WTP), as many as 83 companies. While the audit concerns opinions other than WTP, there are several records, including business continuity due to business losses resulting in a deficit in the entity, inadequate presentation and disclosure, accounting implications, and indications of earnings management. The audit concern in the independent auditor's report in this study has proven that the Covid-19 pandemic has had a major impact on the survival of companies in Indonesia, sequentially the most affected are the transportation, property, restaurant, hotel & tourism sub-sectors. ; tourism, investment companies, and building construction companies
Downloads
Anisere-Hameed, Raimi Adekunle. (2021). Effects of COVID-19 Pandemic on Accounting and Financial Reporting in Nigeria (September 27). European Journal of Accounting, Auditing and Finance Research 2021, Vol.9, No. 6, pp.50-63,
Arikunto, S. (2013). Manajemen Penelitian. Jakarta: Rineka Cipta.
Budiandru, B. (2021). Audit Quality of Pandemic Era Public Accounting Firms. Accounting Analysis Journal, 10(2),78-85. https://doi.org/10.15294/aaj.v10i2.46826
Coibion, Olivier, Gorodnichenko, Yuriy, and Weber, Michael,. (2020). The Cost of the Covid-19 Crisis: Lockdowns, Macroeconomic Expectations, and Consumer Spending NBER Working Paper No. 27141 May 2020 JEL No. C83, D84, E31, J26
Crucean, A.C., Haţegan, C. D. (2021). Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor's Report, Audit Financiar, vol. XIX, no. 1(161)/2021, pp. 105-118, DOI: 10.20869/AUDITF/2021/161/001
Darmayasa, IN, Dayani, NWYP. (2022). Memahami Penilaian Going Concern Entitas Pada Masa Pandemi-19 Jurnal Analisa Akuntansi dan Perpajakan, Volume 6, Nomor 2, September 2022, Hlm 197- 209
Devi S., Warasniasih, NMS., Masdiantini PR., Musmini LS. (2020). The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange. Universitas Pendidikan Ganesha, Bali, Indonesia.Journal of Economics, Business, and Accountancy Ventura Vol. 23, No. 2, August – November 2020, pages 226 – 242 226
Efimova O., Rozhnova O. (2021) Covid-19: Financial Impact and Disclosure. In: Antipova T. (eds) Comprehensible Science. ICCS 2020. Lecture Notes in Networks and Systems, vol 186. Springer, Cham. https://doi.org/10.1007/978-3-030-66093-2_20
Kakaa, Emmanuel John. (2021). Journal of Applied Accounting and Taxation Article History Vol. 6, No. 1, March 2021, 1-10 Received August, 2020 e-ISSN: 2548-9925 Accepted March, 2021 Covid-19 and Auditing aAccounting Department, Federal University Gashua, youngkaka2002@yahoo.co.uk, Nigeria
Lassoued N, Khanchel I. (2021). Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms. Global Business Review. November 2021. doi:10.1177/09721509211053491
Lexy J. Moleong. (2016). Metodologi Penelitian Kualitatif, Bandung: PT Remaja Rosdakarya.
Livermore, A and D. Shira, (2020). The Social and Economic Impact of COVID-19 on China and its Recovery Potential, China Briefing, https://www.china-briefing.com/news/social-economicimpact-covid-19-china-recovery-potential/, 15th April 2020.
Mahmuda, D., & Nurmala, P. (2020). Pengaruh Keahlian, Pengalaman Audit, dan Pengetahuan Akuntansi terhadap Ketepatan Pemberian Opini Audit. Jurnal Pasar Modal Dan Bisnis, 2(2), 183–194. https://doi.org/https://doi.org/10.3719 4/jpmb.v2i2.47
Muslih, M., & Amin, M. N. (2018). The Influence of Audit Opinion To the Company. Proceeding International Seminar on Accounting for Society, 112–125.
Nugrahanti, Prasetya Trinandari. (2013). Pengaruh Ukuran Kantor Akuntan Publik, Pergantian Kantor Auntan Publik, Spesialisasi Audit di Bidang Industri Klien, dan Independensi Akuntan Publik Terhadap Kualitas Audit Serta Implikasinya Pada Kualitas Disclosure Laporan Keuangan, Disertasi, Universitas Padjajaran.
Oğuz, M. (2021), "The Importance of Thorough Financial Reporting During COVID-19 Pandemic: Empirical Evidence From Borsa Istanbul", Grima, S., Özen, E. and Boz, H. (Ed.) Contemporary Issues in Social Science (Contemporary Studies in Economic and Financial Analysis, Vol. 106), Emerald Publishing Limited, Bingley, pp. 239-250. https://doi.org/10.1108/S1569-375920210000106015
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta Publisher.
Sultana, R., Ghosh, R. and Sen, K.K. (2021), "Impact of COVID-19 pandemic on financial reporting and disclosure practices: empirical evidence from Bangladesh", Asian Journal of Economics and Banking, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJEB-09-2021-0110
Widnyani, N. L. E. D., & RM, K. M. (2018). Pengaruh Opini Audit, Audit Fee, Reputasi KAP dan Ukuran Perusahaan Klien Terhadap Auditor Switching. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1119–1145. Retrieved from https://doi.org/10.24843/EJA.2018.v23.i02.p12
Copyright (c) 2023 Trinandari Prasetyo Nugrahanti, Hasan Ashari
This work is licensed under a Creative Commons Attribution 4.0 International License.