RESPONSIBILITY, RELIABILITY, COMPETENCE, AND INTERNAL AUDITOR'S INDEPENDENCE AS VARIABLES CONTRIBUTING TO AUDIT EXPECTATION GAP BETWEEN THE INTERNAL AUDITOR AND THE AUDITEE (CASE STUDY IN CENTRAL LAMPUNG 2015)

FARIS RACHMADYO NUGROHO , Drs. Sugiarto, M.B.A., M. Acc., Ak., CPA

2017 | Skripsi | S1 AKUNTANSI

Penelitian ini menunjukkan untuk menentukan keberadaan kesenjangan harapan audit yang antara auditor internal dan auditee di Lampung Tengah menggunakan variabel tanggung jawab, kehandalan, kompetensi, dan independensi auditor. Penelitian ini juga bertujuan untuk menemukan makna dari 4 variabel terhadap kesenjangan harapan audit. Penelitian ini merupakan penelitian kuantitatif yang tersedia dengan data primer menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah metode sampling jenuh untuk auditor internal dan metode purposive sampling untuk auditee. Mann-Whitney U Tes digunakan untuk metode pengujian hipotesis. Berdasarkan hasil uji data dan analisis data, dapat diambil kesimpulan bahwa ada kesenjangan antara auditor internal dan auditee menggunakan variabel independensi auditor. signifikansi juga terbukti cukup tinggi.

This study points to determine the very existence of audit expectation gap between internal auditors and auditees in Central Lampung District using the variables of responsibility, reliability, competence, and auditor's independence. This study also aims to find the significance of the 4 variables toward the audit expectation gap. This research is a quantitative study provided with primary data using questionnaires. The method that were used in this study for a sampling purpose is saturated method for the internal auditor and purposive sampling method for the auditee. Mann-Whitney U Test as used for the hypothesis testing method. Based on the results of the test data and data analysis, it can be asserted that there is audit expectation gap between internal auditors and auditees using variable of auditor's independence.The significance is also proven to be quite high.

Kata Kunci : audit expectation gap, expectation gap, auditee, internal auditor, responsibility, reliability, competence, auditor�s independence.