An Investigation of Audit Expectation Gap in Indonesia’s Public Sector
The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this topic in the public sector, so the need to un...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2022-06-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | https://jurnal.bpk.go.id/index.php/TAKEN/article/view/674 |
| _version_ | 1797703898100662272 |
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| author | Agus Joko Pramono Riefqi Hanief |
| author_facet | Agus Joko Pramono Riefqi Hanief |
| author_sort | Agus Joko Pramono |
| collection | DOAJ |
| description |
The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this topic in the public sector, so the need to undertake more research in this area is encouraged. This study investigates to what extent the audit expectation gap occurs in Indonesia’s public sector. It also examines the effectiveness of the additional information in the audit report as mandated by the state financial auditing standards (SPKN, 2017) in closing the gap. A questionnaire was developed and administered to auditors, government officers, and students to capture their views. ANCOVA and Kruskal-Wallis were used to analyze the data collected from the questionnaires. The study discovered that the audit expectation gap in Indonesia’s public sector is related to the auditor’s responsibility. Such a gap is also found in frauds and errors in unqualified financial statements.
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| first_indexed | 2024-03-12T05:11:37Z |
| format | Article |
| id | doaj.art-5b102f68db184550b029e71b01402b4e |
| institution | Directory Open Access Journal |
| issn | 2460-3937 2549-452X |
| language | English |
| last_indexed | 2024-03-12T05:11:37Z |
| publishDate | 2022-06-01 |
| publisher | Badan Pemeriksa Keuangan Republik Indonesia |
| record_format | Article |
| series | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| spelling | doaj.art-5b102f68db184550b029e71b01402b4e2023-09-03T08:30:18ZengBadan Pemeriksa Keuangan Republik IndonesiaJurnal Tata Kelola dan Akuntabilitas Keuangan Negara2460-39372549-452X2022-06-018110.28986/jtaken.v8i1.674An Investigation of Audit Expectation Gap in Indonesia’s Public SectorAgus Joko Pramono0Riefqi Hanief1Badan Pemeriksa Keuangan RIBPK RI The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this topic in the public sector, so the need to undertake more research in this area is encouraged. This study investigates to what extent the audit expectation gap occurs in Indonesia’s public sector. It also examines the effectiveness of the additional information in the audit report as mandated by the state financial auditing standards (SPKN, 2017) in closing the gap. A questionnaire was developed and administered to auditors, government officers, and students to capture their views. ANCOVA and Kruskal-Wallis were used to analyze the data collected from the questionnaires. The study discovered that the audit expectation gap in Indonesia’s public sector is related to the auditor’s responsibility. Such a gap is also found in frauds and errors in unqualified financial statements. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/674Audit expectation gapPublic sectorAudit reportResponsibility perceptionUnqualified audit opinion |
| spellingShingle | Agus Joko Pramono Riefqi Hanief An Investigation of Audit Expectation Gap in Indonesia’s Public Sector Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Audit expectation gap Public sector Audit report Responsibility perception Unqualified audit opinion |
| title | An Investigation of Audit Expectation Gap in Indonesia’s Public Sector |
| title_full | An Investigation of Audit Expectation Gap in Indonesia’s Public Sector |
| title_fullStr | An Investigation of Audit Expectation Gap in Indonesia’s Public Sector |
| title_full_unstemmed | An Investigation of Audit Expectation Gap in Indonesia’s Public Sector |
| title_short | An Investigation of Audit Expectation Gap in Indonesia’s Public Sector |
| title_sort | investigation of audit expectation gap in indonesia s public sector |
| topic | Audit expectation gap Public sector Audit report Responsibility perception Unqualified audit opinion |
| url | https://jurnal.bpk.go.id/index.php/TAKEN/article/view/674 |
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