Penginvestigasian Audit Expectation GAP pada Sektor Publik

Rusliyawati Rusliyawati (Fakultas Ekonomi, Universitas Tanjungpura)
Abdul Halim (Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada)

Jurnal Akuntansi dan Bisnis
Vol 9, No 1 (2009)

This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit. This research uses samples from 209 respondents that consist of 30 auditors BPK, 62 parliament members, 83 local government employees and 34 citizens of West Kalimantan Province. The data collection utilizes survey method and the analysis method is One-Way ANOVA. This research suggests that there are difference perceived between auditors (BPK) and the user of local government financial statement. This research finds the existence of audit expectation gap in public sector.