Penginvestigasian Audit Expectation GAP pada Sektor Publik

Penginvestigasian Audit Expectation GAP pada Sektor Publik

This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit. This research use...

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Main Authors: Rusliyawati Rusliyawati, Abdul Halim
Format: Article
Language:English
Published: Universitas Sebelas Maret 2017-02-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/90
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spelling doaj-3bd8c0d78ea44af699e46da30a9c09302020-11-25T03:20:47ZengUniversitas Sebelas MaretJurnal Akuntansi dan Bisnis1412-08522580-54442017-02-019110.20961/jab.v9i1.9086Penginvestigasian Audit Expectation GAP pada Sektor PublikRusliyawati Rusliyawati0Abdul Halim1Fakultas Ekonomi, Universitas TanjungpuraFakultas Ekonomika dan Bisnis, Universitas Gadjah MadaThis study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit. This research uses samples from 209 respondents that consist of 30 auditors BPK, 62 parliament members, 83 local government employees and 34 citizens of West Kalimantan Province. The data collection utilizes survey method and the analysis method is One-Way ANOVA. This research suggests that there are difference perceived between auditors (BPK) and the user of local government financial statement. This research finds the existence of audit expectation gap in public sector.https://jab.fe.uns.ac.id/index.php/jab/article/view/90
collection DOAJ
language English
format Article
sources DOAJ
author Rusliyawati Rusliyawati
Abdul Halim
spellingShingle Rusliyawati Rusliyawati
Abdul Halim
Penginvestigasian Audit Expectation GAP pada Sektor Publik
Jurnal Akuntansi dan Bisnis
author_facet Rusliyawati Rusliyawati
Abdul Halim
author_sort Rusliyawati Rusliyawati
title Penginvestigasian Audit Expectation GAP pada Sektor Publik
title_short Penginvestigasian Audit Expectation GAP pada Sektor Publik
title_full Penginvestigasian Audit Expectation GAP pada Sektor Publik
title_fullStr Penginvestigasian Audit Expectation GAP pada Sektor Publik
title_full_unstemmed Penginvestigasian Audit Expectation GAP pada Sektor Publik
title_sort penginvestigasian audit expectation gap pada sektor publik
publisher Universitas Sebelas Maret
series Jurnal Akuntansi dan Bisnis
issn 1412-0852
2580-5444
publishDate 2017-02-01
description This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit. This research uses samples from 209 respondents that consist of 30 auditors BPK, 62 parliament members, 83 local government employees and 34 citizens of West Kalimantan Province. The data collection utilizes survey method and the analysis method is One-Way ANOVA. This research suggests that there are difference perceived between auditors (BPK) and the user of local government financial statement. This research finds the existence of audit expectation gap in public sector.
url https://jab.fe.uns.ac.id/index.php/jab/article/view/90
work_keys_str_mv AT rusliyawatirusliyawati penginvestigasianauditexpectationgappadasektorpublik
AT abdulhalim penginvestigasianauditexpectationgappadasektorpublik
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