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

BUDININGRUM, Devi and ABDUL ROHMAN, ABDUL ROHMAN (2010) KESENJANGAN HARAPAN TERHADAP LAPORAN AUDIT ANTARA AUDITOR DAN PENGGUNA(Studi di Pemerintah Daerah Kabupaten Grobogan). Undergraduate thesis, Perpustakaan FE UNDIP.

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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”.

Item Type:Thesis (Undergraduate)
Uncontrolled Keywords:Audit Expectation Gap, Audit Report, Accountability, Audit Concept, Auditors BPK, Audit Report User, Grobogan District
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:22577
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Oct 2010 14:19
Last Modified:05 Oct 2010 14:19

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