Persepsi Stakeholders Mengenai Audit Expectation GAP yang Terjadi pada Perbankan Syariah

PEMUDA, ANDI SATRIYA KURNIAWAN(Adv.: Mahfud Sholihin, Ph.D), Mahfud Sholihin, Ph.D

2014 | Skripsi | S1 Accounting

Penelitian ini dilakukan untuk menguji apakah terdapat perbedaan persepsi stakeholder (Nasabah, Karyawan, Auditor, dan Mahasiswa) terkait audit syariah pada lembaga keuangan syariah di Yogyakarta. Pengukuran audit expectation gap pada perbankan syariah diukur dengan menggunakan konsep audit syariah, independensi auditor, kualifikasi auditor, scope audit, framework audit dan



komunikasi hasil audit. Data dan Informasi yang relevan dalam penelitian ini diperoleh melalui metode survei kuesioner. Metode penelitian yang digunakan dalam penelitian ini adalah one-way ANOVA, dengan melakukan uji hipotesis menggunakan f-statistik untuk menguji perbedaan dengan tingkat signifikansi 5%. Berdasarkan hasil analisis dinyatakan bahwa tidak terdapat audit expectation gap antara auditor syariah dan stakeholders pada lembaga keuangan syariah yang diwakili oleh mahasiswa, karyawan bank, dan nasabah yang dilihat dari sisi konsep audit syariah, independensi auditor dan komunikasi hasil audit. Di lain hal, ditemukan audit expectation gap antara auditor syariah dan stakeholders yang dilihat dari kualifikasi auditor, scope dan framework audit

This research was conducted to test whether there were any different stakeholderÂ’s perceptions (customer, employee, auditor, and student) related to shariaÂ’s audit in shariaÂ’s finance company on Yogyakarta. The measurement of audit expectation gap in shariaÂ’s banking is measured by using shariaÂ’s audit concepts, auditor independence, auditor qualification, scope of audit, framework of audit, and the communication of audit results.



The relevant data and information in this research was obtained by questionnaire survey method. Research method that is used in this research is one-way ANOVA, by conducting hypothesis test using f-statistic to test the difference with 5% significance rate.



Based on the analysis, there is no audit expectation gap between shariaÂ’s auditor and stakeholders in shariaÂ’s finance company which was represented by student, bank employee, and costumer from shariaÂ’s audit concepts, auditor independence, and the communication of audit results. On the other hand, there is an audit expectation gap between shariaÂ’s auditor and stakeholders from auditor qualification, scope of audit, and framework of audit.

Kata Kunci : Audit Expectation GAP, shariaÂ’s banking, shariaÂ’s audit concepts, auditor independence, auditor qualification, scope of audit, framework of audit, communication of audit results, perbankan syariah, konsep audit syariah, independensi auditor, kualifikasi