PERSEPSI PEMAKAI LAPORAN KEUANGAN DAN AUDITOR MENGENAI EXPECTATION GAP: STUDI KASUS DI KOTA SEMARANG

RAMDHANI, Dudy S and PAMUDJI, Sugeng (2012) PERSEPSI PEMAKAI LAPORAN KEUANGAN DAN AUDITOR MENGENAI EXPECTATION GAP: STUDI KASUS DI KOTA SEMARANG. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aimed to examine whether or not there’s a significant difference in perceptions between financial report users and auditors regarding the expectation gap on the issues of audit process, auditor’s role, competence and independence, prohibition on public accounting firm, and audit results communication This research used convenience sampling, the samples were bank staff, accounting lecturers, accounting students, auditors that practicing as public accountants located in Semarang. The questionnaire used in this research to collect data, and data were analyzed by using ANOVA one way test. The results of this research show that there are differences in perceptions between financial report users and auditors regarding the expectation gap on the issues of audit process, auditor’s role, competence and independence, prohibition on public accounting firm, and audit results communication.

Item Type:Thesis (Undergraduate)
Additional Information:expectation gap, perception, audit process, auditor’s role, competence and independence, prohibition on public accounting firm., and audit results communication
Uncontrolled Keywords:expectation gap, perception, audit process, auditor’s role, competence and independence, prohibition on public accounting firm., and audit results communication
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35699
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jun 2012 09:14
Last Modified:29 Jun 2012 09:14

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