49 ASPP-14 EXPECTATION GAP ANTARA PEMAKAI LAPORAN KEUANGAN DAN AUDITOR PEMERINTAH Retno Yulianti Jaka Winarna Doddy Setiawan UNIVERSITAS SEBELAS MARET 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 excpectation 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. Keywords: Expectation Gap, governmental Financial Statement Users, Governmental Auditors.

Expectation Gap Antara Pemakai Laporan Keuangan Dan

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Page 1: Expectation Gap Antara Pemakai Laporan Keuangan Dan

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.