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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Tourism and Hospitality in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Organisasi Dan Manajemen

 1 
ANALISA PERSEPSI MAHASISWA TERHADAP HASIL AUDIT DAN LAPORAN KEUANGAN AUDITAN DALAM KAITANNYA DENGAN TANGGUNG JAWAB, KEANDALAN DAN KEGUNAAN UNTUK MENILAI KINERJA PERUSAHAAN MASA DEPAN Gamaliel, Hendrik
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

One of factors causing expectation gap is difference in perception of expectation on audited financial statements among users of audited financial statements. The different perception rises due to different perspective in dimensions of responsibility, reliability, and usefulness of audited financial statements. Expectation gap is a rising problem that can influence credibility of accountant profession. The aim of this research is to analyze perception of student empirically - particularly accounting and management students- on audit result and audited financial statements in relation to responsibility, reliability and usefulness of audited financial statements. This research used students as proxy of financial statement users.Data was collected through questionnaire using random sampling method. Sample was student of Accounting and Management Departments attending Profession Education and S2 program in Faculty of Economics and Business, Gadjah Mada University Yogyakarta (UGM). It used research instrument of Best, Buckby, & Tan (2001), with few necessary modifications. Testing used one way analysis of variance (ANOVA). Result of the research indicated empirical evidence that there was different perception among student, particularly accounting and management student, on audit result and audited financial statements in relation to dimension of auditor responsibility. Meanwhile, in relation to dimensions of reliability, and usefulness of audit result and audited financial statements, there was no different perception.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Alexander, Stanly W ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Antameng, Desy Pratiwi Bagu, Agustin Bantali, Yosua Bogar, Joel Jonathan Mahonis Buntuan, Dhifa N. Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Diana Latjandu, Lady Erakipia, Apolonaris Felix Gaghana, Michelle A. Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Jantje J. Tinangon Jenny Morasa Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Kapojos, Peter Marshall Karambut, Andrew Malahasa Karmila, Dina Karundeng, Angellica Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kountur, Claudia Marlina Krar, Sonaria Lakat, Junior Semuel Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Meilivia Suak Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Ngamelubun, Meylania Yutta Nimiangge, Rona Rosy Njonjie, Philep Nur, Santi Ali M. Ompusunggu, Tutur Padalling, Novianti Pala’langan, Eunike Intan Paraswati, Sawindri Dyah Pasebe, Marchella B. Pauweni, Sherly Pelealu, Revelino Imanuel Pilander, Siska Marini Polii, Rivaldo Y. P. Pongoh, Virginia Pontoh, Natasha Maria Angela Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Stanley Kho Walandow, Stanley Kho Stanly Alexander Sulaiman, Syiendrawati Nurmughny Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Zakaria, Nasrullah