KESENJANGAN HARAPAN AUDIT BERDASARKAN PERSEPSI AUDITOR INSPEKTORAT DAN PEMAKAI LAPORANNYA (STUDI PADA PEMERINTAH PROVINSI SULAWESI TENGGARA)

HALIB, HARDIYANTI WANOVIA (2014) KESENJANGAN HARAPAN AUDIT BERDASARKAN PERSEPSI AUDITOR INSPEKTORAT DAN PEMAKAI LAPORANNYA (STUDI PADA PEMERINTAH PROVINSI SULAWESI TENGGARA). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

ABSTRAK
This study aims to examine the differences perceptions between auditors
inspectorate and the user of audit reports on the performance of auditors in the audit,
which includes accountability and the lateral of audit concept (auditor independence,
auditor competency, the audit materiality, audit evidence, audit performance and
audit reporting). This research was conducted in the provincial government of
Southeast Sulawesi.
The subject in this research is all of the SKPD chief on provincial government
of Southeast Sulawesi and auditor's inspectorate on provincial government of
Southeast Sulawesi.
The results of this study prove the accountability of the audit expectation gap
does not occur. On the concept of audit consisting of auditor independence, auditor
competence, evidence audit, performance audit, and audit reporting does not occur
the audit expectation gap, whereas in materiality prove that has occurred audit
expectation gap between auditor’s inspectorate and the report users.
Keywords: audit expectation gap, differences in perception, accountability, audit
concept, independence, competence, materiality, audit evidence, audit performance,
and audit reporting.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 18 Oct 2023 04:16
Last Modified: 19 Oct 2023 06:46
URI: http://eprints.upnyk.ac.id/id/eprint/37994

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