scholarly journals KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE

2021 ◽  
Vol 4 (2) ◽  
pp. 337-350
Author(s):  
Ika Rossi Agustin ◽  
Rachma Agustina
Keyword(s):  
T Test ◽  
Expectation Gap ◽  
Level 3

Berdasarkan hasil Laporan Keuangan Pemerintah Kabupaten Jombang atau Laporan Keuangan Pemerintah Daerah (LKPD) Fiskal Audit 2019, Badan Pemeriksa Keuangan Republik Indonesia (BPK) memberikan opini wajar tanpa pengecualian (WTP). Sedangkan hasil pemetaan Badan Pengawas Keuangan dan Pembangunan terhadap Inspektorat Kabupaten Jombang berada pada kapabilitas level 3 (berkembang). Namun demikian, masih terdapat beberapa permasalahan, tuntutan, dan keluhan tentang kinerja auditor pemerintah yang mengindikasikan ketidakpuasan publik terhadap kinerja auditor internal pemerintah daerah. Di sisi lain, hasil penilaian pemerintah daerah menunjukkan nilai yang relatif baik. Penelitian ini bertujuan untuk menginvestigasi apakah terjadi  expectation gap antara  auditor dan auditee pada independensi dan kualitas audit. Penelitian ini menggunakan metode penelitian kuantitatif dan pengumpulan data berupa kuesioner kemudian menganalisis data menggunakan analisis deskriptif dan independent t-test. Hasil penelitian ini menunjukkan bahwa terdapat expectation gap antara Aparat Pengawas Internal Pemerintah dan pihak yang diaudit terkait dengan independensi auditor internal, serta adanya expectation gap antara Aparat Pengawas Internal Pemerintah dan pihak yang diaudit terkait dengan kualitas audit.

scholarly journals Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit

2018 ◽  
Vol 5 (01) ◽  
pp. 53-64
Author(s):  
Linda Dewi Puspita Sari ◽  
Tri Widyastuti
Keyword(s):  
Internal Audit ◽  
Jel Classification ◽  
T Test ◽  
Internal Auditor ◽  
Expectation Gap ◽  
Result Show ◽  
Audit Result ◽  
Mapping Result ◽  
Level 2

ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42

scholarly journals Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit

2018 ◽  
Vol 5 (01) ◽  
pp. 53-64
Author(s):  
Linda Dewi Puspita Sari ◽  
Tri Widyastuti
Keyword(s):  
Internal Audit ◽  
Jel Classification ◽  
T Test ◽  
Internal Auditor ◽  
Expectation Gap ◽  
Result Show ◽  
Audit Result ◽  
Mapping Result ◽  
Level 2

ABSTRACT Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency. ABSTRAK Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal. JEL Classification: M41, M42

scholarly journals ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Siska Cantika Pakambi ◽  
Inggriani Elim ◽  
Sintje Rondonuwu
Keyword(s):  
Data Analysis ◽  
Hypothesis Testing ◽  
Quantitative Method ◽  
Sampling Method ◽  
T Test ◽  
Financial Statement ◽  
Test Analysis ◽  
Purposive Sampling ◽  
Expectation Gap ◽  
The Difference

Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of  perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of  perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.

scholarly journals PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA

2017 ◽  
Vol 20 (2) ◽  
pp. 151
Author(s):  
Santi Novita ◽  
Okta Sindhu Hartadinata
Keyword(s):  
Learning Outcomes ◽  
Tax Planning ◽  
T Test ◽  
International Taxation ◽  
Basic Knowledge ◽  
Entry Level ◽  
Expectations Gap ◽  
Expectation Gap

The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting Undergraduate, to educators who teach taxation within universities, and students of Taxation Diploma and Undergraduate Accounting Program. Using Test and Cl for two proportions for basic capability, two sample T-Test for learning outcomes and skills, the result indicate that the differences exist between students either with practitioners or educators. In the view of academicians and practitioners, the expectation gap does not exist, but the agreement proportion of basic capability indicate that further discussion is needed due to the basic knowledge of tax planning and international taxation that undergraduate must have.

The Great Expectation Gap

2012 ◽  
Vol 45 (5) ◽  
pp. 19
Author(s):  
LARRY GREENBAUM
Keyword(s):  
Great Expectation ◽  
Expectation Gap

Ergebnisse musiktherapeutischer Entspannung im sozialtherapeutischen Strafvollzug

2004 ◽  
Vol 15 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Andreas Zeuch ◽  
Thomas Hillecke
Keyword(s):  
T Test

Zusammenfassung. In diesem Artikel werden die qualitativ-quantitativen Ergebnisse einer Orientierungsstudie (2000-2002) zur Wirkung und Wirkungsweise musiktherapeutischer Entspannung im (sozialtherapeutischen) Strafvollzug vorgestellt. Die Untersuchungsgruppe umfasste n = 11 Teilnehmer, die jeweils über einen Zeitraum von einem halben Jahr mit Interviews zu drei Messzeitpunkten befragt wurden. Darüber hinaus kam in jeder Behandlungsstunde ein Prä-Post-Fragebogen zur Anwendung, der statistisch mit einem t-Test für abhängige Daten analysiert wurde. Als Ergebnis ergab sich ein Modell zur besonderen Wirkungsweise und Bedeutung von Musik als Entspannungsmedium im Strafvollzug sowie ein erster Signifikanznachweis der Wirkung der musiktherapeutischen Entspannung.

NO T-TEST FETISH

1975 ◽  
Vol 20 (9) ◽  
pp. 758-758
Author(s):  
Donald H. Kausler
Keyword(s):  
T Test
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