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Ika Rossi Agustin
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Humanities Economics, Econometrics & Finance Social Sciences

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KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.291 KB) | DOI: 10.33005/baj.v4i2.114

Abstract

Based on the result of Financial Report of Jombang District Government or Laporan Keuangan Pemerintah Daerah (LKPD) Fiscal Audit, 2019, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK) gives a proper unqualified opinion or wajar tanpa pengecualian (WTP).While the results of Financial and Development Supervisory Agency mapping against the Inspectorate of Jombang Regency, it is at level 3 capability (developing). However, there are still some problems, demands, and complaints about the performance of government auditors which indicating public dissatisfaction of local government internal auditor’s performance. On the other hand, the assessment result of local government shows relatively good score. This study aims to investigate the expectation gaps phenomena between auditors and auditees on independence and audit quality. This research was used the quantitative research and data collection method which is a questionnaire then analyzes data using descriptive analysis and an independent t-test. The results of this study indicate that there were an expectation gaps between internal government supervisory apparatus and auditees related to the independence of internal auditors, and also an expectation gap between internal government supervisory apparatus and auditees regarding to the audit quality.
KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE Ika Rossi Agustin; Rachma Agustina
BAJ: Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i2.114

Abstract

The research carried out aims to determine whether there is a gap in expectations of audit quality and independence between auditees, namely the village government of Jombang district and internal auditors who are under the inspectorate in Jombang district. By using quantitative research methods and collecting data in the form of a questionnaire, then processing the data with SPSS and analyzing the data using descriptive analysis and independent t-test. The research results show that there is a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to the independence of the internal auditor, as well as a gap in expectations between the Government Internal Supervisory Apparatus and the audited party related to audit quality.
Co-Authors Rachma Agustina