PENGARUH PENGETAHUAN DAN EKSPEKTASI MASYARAKAT TERHADAP KESENJANGAN PERSEPSI AUDIT PEMERINTAHAN
Abstract: Audit perception gap
revealed a discrepancy between public perception as financial statements user
and public auditor. People have a very broad perception of public auditor
responsibilities. Public perception which influenced by various factors such as
knowledge and expectations.This research aimed to examine whether or not there
is a significant influence from public knowledge and expectation of public
auditor duties and responsibilities on audit perception gap.Population in this
research was public in general as users of financial statements with the sample
were employees on public institutions and academics. This research was used
purposive sampling and questionnaire was used as a method in collecting data,
and then analyzed by using logistic regression.The results of this research
shows that public knowledge of public auditor responsibilities as regulatory
and professional bodies pronouncement and public expectation on public auditor
to perform unreasonable responsibilities had significant influence on
perception gap existence.
Keywords: audit perception
gap, auditor, duties and responsibilites, public knowledge, public expectation
Penulis: Rizqi Ramadhony, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd140942
