EXPECTATION GAP ANTARA PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAN AUDITOR PEMERINTAH

Simposium Nasional Akuntansi X
Unhas Makassar, 26 - 28 Juli 2008
ASPP - 14

AUTHORS:
RETNO YULIATI
JAKA WINARNA
DODDY SETIAWAN1

ABSTRACT:

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: 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 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, and (2) maintaining the independency, and there are expectation gap between government financial statement users and government auditors about (1) communicating the result of audit auditor’s role and (2) responsibility for improving audit effectiveness.

Key words: Expectation Gap, Governmental Financial Statement Users, Governmental Auditors.

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