Dampak Covid - 19 terhadap opini Going Concern (Studi kasus Kantor Akuntan Publik (KAP) Jabodetabek)

PRILLA LEGINA PRATIWI, The Impact of Covid - 19 on Going Concern
Opinions. Under the guidance of Mr. AMRIZAL.
This study aims to analyze the impact of the Covid-19 pandemic on the
consideration of giving a Going Concern Opinion to the Public Accounting Firm
(KAP) in Jabodetabek. The design of this research is a qualitative descriptive
study using primary data and secondary data. This research was conducted by
conducting focus group discussions with public accountants and auditors with the
sampling technique using simple random sampling method. Data analysis in this
study used the Miles and Huberman method, namely by collecting data, reducing
data and presenting data as well as making verification and conclusions. The
expected results from this research are that the auditors are able to give
consideration to the impacts arising from the Covid-19 pandemic on audit
opinions, especially regarding going concern at the Public Accounting Firm
(KAP) in Jabodetabek.
Keyword: Covid - 19, Audit Opinion, Going Concern.