PERSEPSI AUDITEE PEMERINTAH KOTA TARAKAN TERHADAP FAKTOR PROFESIONALISME AUDITOR BADAN PEMERIKSA KEUANGAN

This research aimed to know perception difference of Tarakan City governmental auditee towards Financial Examiner Board (BPK) viewed from working experience, training, audit assignment term, professionalism factor in inspection fee, skeptical attitude, sufficient belief, and assignment term limits,...

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Bibliographic Details
Main Authors: , Agus Ridianto, , Drs. Sugiarto, M. Acc., M.B.A., CPA
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2011
Subjects:
ETD
Description
Summary:This research aimed to know perception difference of Tarakan City governmental auditee towards Financial Examiner Board (BPK) viewed from working experience, training, audit assignment term, professionalism factor in inspection fee, skeptical attitude, sufficient belief, and assignment term limits, and resources towards BPK auditor professionalism. This was a survey research method using samples from a population using questionnaire as a main data collecting tool. This was an explanatory research to learn perception difference through a hypothetical test. Sample taking used a considered purpose sampling method so that the sample was representative. Data analysis technique used a Cross Tab Analysis and Chi-Square by Kruskal-Wallis One Way Anova. The research result concluded that there was no auditee perception significant difference on: (1) the importance of experience influenced BPK auditor professionalism