Expectation Gap Antara Pemakai Laporan Keuangan Dan

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ASPP-14EXPECTATION GAP ANTARA PEMAKAI LAPORAN KEUANGAN DAN

AUDITOR PEMERINTAH

Retno YuliantiJaka Winarna

Doddy SetiawanUNIVERSITAS SEBELAS MARET

ABSTRACTThe objective of this research is to find out the existence of expectation gap in publicsector. The hypotheses in this research are there is an expectation gap betweengovernmental financial statement users and governmental auditors about auditor’s roleand responsibility. This research used two respondent groups; governmental financialstatement users and governmental auditors. The governmental financial statement usersconsist of DPRD’s members and BPKD’s employees, whereas the governmentalauditors consist of BPK’s members in Yogyakarta. The result of data analysis can besummarized that there are expectation gap between governmental financial statementusers and governmental auditors about auditor’s role and responsibility. The result ofdata analysis in each factors show that there are no excpectation gap betweengovernmental financial statement users and governmental auditors about auditor’s roleand responsibility for: (1). Detecting and reporting of fraud, and (2) maintaining theindependency, and there are expectation gap between government financial statementusers and government auditors about (1) communicating the result of audit auditor’srole and (2) responsibility for improving audit effectiveness.

Keywords: Expectation Gap, governmental Financial Statement Users, GovernmentalAuditors.