Experiment study: auditor’s going concern opinion decision during Covid 19 pandemic

This research is an experimental research that assesses the giving of going concern opinions conducted by auditors during the Covid 19 pandemic. A qualified external party (an auditor) is hired to review the financial accounts to increase the level of confidence in them. However, Auditors are increasingly being asked to provide assurance on non-financial information. Auditors shall perform a risk assessment in order to evaluate company’s going concern. 40 participants who participated and can be used in this study are members of IAPI in the East Java region. Participants in this research have experiences in positions as senior auditors, supervisors, managers and partners. The results of this study are that auditors do not differentiate in auditing the functioning and non-functioning companies in the context of giving going- concern opinion decisions. Since financial information is historical data that may be used to evaluate the company's current status and forecast future financial conditions, the auditor weighs it more heavily than non-financial information when providing a going concern opinion. Non-financial information is used as supporting information for going concern decision making.