EKSPEKTASI AUDITOR, INVESTOR, DAN AKUNTAN MANAJEMEN TERHADAP PEMERIKSAAN LAPORAN KEUANGAN
ABSTRACT: The main focus of
this study is to examine the extent of the audit expectation gap in existence
in Indonesia by primally considering the differences between the ex-pectations of
investors and management ccountants of
audited financial reports and auditor’s perceptions of their role, that is the
reasonablennes aspect of the gap. Analysis were based on 302 respondens in 3
clus-ter were auditor, investor, and management accoun-tant. Hipotesis testing
used Mann-Whitney test to known expectation gap auditor with investor and
man-agement accountant. The result found evidence f a wide audit expectation
gap in Indonesia in the first areas of auditor responsibility for fraud
prevention and detection, maintenance of accounting records, don’t exercise
judgement in the selection of audit procedures; second, the areas of statement reliability for absolute assurance
that the financial statement contain no ma-terial misstatement, don’t agree
with the accounting policies used in the financial statement, the extents of assurance
given by the auditor is clearly indicate, and the entity is free from fraud;
third, the areas of state-ment decision usefulness for the audit financial
state-ments are not usefull in monitoring the performance of the entity. This
result had shown expectation gap be-tween auditor with investor and management
accoun-tant.
Keywords: expectation gap,
responsibility, reliability, decision usefulness
Penulis: M.F. Arrozi Adhikara
Kode Jurnal: jpmanajemendd120317
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