KESENJANGAN HARAPAN TERHADAP LAPORAN AUDIT ANTARA AUDITOR DAN PENGGUNA(Studi di Pemerintah Daerah Kabupaten Grobogan)

Abstract

This study aimed to investigate the expectations gap between the auditors with the audit report users in the public sector empirically. Three variables are tested audit reports, accountability, and audit concepts of auditor independence, auditor competence, truth and fair opinion, and performance audit. This research uses samples of 139 respondents that consist of 67 auditors (BPK Central Java), 26 members of Parliament, 18 employees of the “Inspektorat Wilayah”, and 28 employees of “Dinas Pendapatan, Pengelolaan, Keuangan dan Asset” in Grobogan District. Collecting data using a survey method and analysis method is non-parametric statistical methods. This study shows that there are a expectations gap between auditors (BPK) and the member of parliamen, and also among the users of audit reports are statistically significant. This study also did not indicate any expectation gap between auditors (BPK) and the employees of “Inspektorat Wilayah”, and also between auditors (BPK) with the employees of “Dinas Pendapatan, Pengelolaan, Keuangan dan Asset”.