Expectation GAP antara pemakai laporan keuangan pemerintah dan auditor pemerintah

Oleh :
Retno Yuliati - F0302064 - Fak. Ekonomi dan Bisnis

ABSTRAK The objective of this research is to find out the existence of expectation gap in public sector. The hypotheses in this research are there is an expectation gap between governmental financial statement users and governmental auditors about auditor’s role and responsibility. This research used two respondent groups. They are governmental financial statement users and governmental auditors. The governmental financial statement users consist of DPRD’s members and BPKD’s employees, whereas the governmental auditors consist of BPK’s members in Yogyakarta. The samples are selected by using purposive sampling. The validity test used Pearson Product-moment. The reliability test used Cronbach’s Alpha Method, and the normality test used Kolmogrov-Smirnov. Independent Sample T-Test was used to test the hypotheses. The result of data analysis can be summarized that there are expectation gap between governmental financial statement users and governmental auditors about auditor’s role and responsibility. The result of data analysis in each factors show that there are no expectation gap between governmental financial statement users and governmental auditors about auditor’s role and responsibility for: (1) detecting and reporting of fraud, (2) maintaining the independency, (3) communicating the result of audit and there is an expectation gap between government financial statement users and government auditors about auditor’s role and responsibility for improving audit effectiveness. Suggest for the next researches are better to add the samples and to extend the research setting. The next research should develop the questioner in order to measure the existence of expectation gap in public sector accurately. Key words: Expectation Gap, Governmental Financial Statement Users, Governmental Auditors.