Penginvestigasian Audit Expectation Gap Pada Sektor Publik

Penginvestigasian Audit Expectation Gap Pada Sektor Publik

Fakultas Ekonomi, Universitas Tanjungpura

Abdul Halim
Fakultas Ekonomi, Universitas Gadjah Mada


This study aims to investigate the existence of audit expectation gap on public sector empirically. Three variables being tested are reporting, accountability, and auditing concepts that consist of auditor independence, auditor competence, unqualified opinion and performance audit.

This research uses samples from 209 respondents that consist of 30 auditors BPK, 62 parliament members, 83 local government employees and 34 citizens of West Kalimantan Province. The data collection utilizes survey method and the analysis method is One-Way ANOVA.

This research suggest that there are difference perceived between auditors (BPK) and the user of local government financial statement statistically significant. This research shows the existence of audit expectation gap in public sector.

Keywords: Audit Expectation Gap, Reporting, Accountability, Auditing Concepts, Auditors BPK, The User of Local Government Financial Statements, West Kalimantan

Article 23 UUD 1945 stipulates that the government is obliged to submit the financial accountability of state soon after the budget year ends, and will become the basis of examination by the CPC. Article shows that there is the obligation of governments to formulate the state financial accountability. The statement also applies to local government (local government). Local governments also have an obligation to account for the financial district with the financial reporting area. This is consistent with the statement contained in Law no. 17 of 2003 on State Finance.

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State Audit Agency (BPK) is a state of high institution which holds the constitutional mandate to examine or audit the financial management responsibilities of the State. Government auditors, CPC won the trust of clients in this regard the government to examine the financial statements presented by the client.

The preparation of financial statements is one form of implementation of the accountability of public financial management. The absence of financial statements showing the weakness of accountability. Demands of accountability in the public sector needed to do related to transparency and information providers to the public in order to fulfill the public rights.


Jurnal Simposium Nasional Akuntasi XI (SNA 11)
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