Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal ABIS: Accounting and Business Information Systems Journal
Nindya Felensia Simatauw
Maksi FEB UGM
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Expectation Gap Antara Persepsi Auditor Internal dan Auditee Terhadap Kinerja Auditor Internal Terkait dengan Pelaksanaan, Hasil, dan Tindak Lanjut Audit (Studi Pada Pemerintah Provinsi Maluku) Nindya Felensia Simatauw
ABIS: Accounting and Business Information Systems Journal Vol 1, No 2 (2013): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.8 KB) | DOI: 10.22146/abis.v1i2.59405

Abstract

This study aims to empirically examine the expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit, the audit results, and follow-up of audit.The technique of collecting data used questionnaires and documentation. Sampling in this study usied census techniques for internal auditors and purposive sampling techniques for the auditee. Analysis used the Mann-Whitney test.Based on the results of the test data and data analysis, it can be stated that there is expectation gap between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the implementation audit and follow-up of audit. However, there is no expectation gap that was found between the perceptions of internal auditors and auditees on the performance of the internal auditors related to the audit results.
Co-Authors