AlHaq, FakhrialFirdausy (2013) Persepsi Auditor Bkm Dengan Pemakai Laporan Keuangan Bkm Tentang Expectation Gap Dalam Hal Independensi, Kompetensi Auditor, Peran Dan Tanggung Jawab Auditor. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memeriksa apakah ada perbedaan yang signifikan dalam persepsi antara auditor BKM dengan pengguna laporan keuangan dalam hal independensi, kompetensi auditor, peran dan tanggung jawab auditor. Metode yang digunakan dalam penelitian ini adalah bentuk metode survei. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah bentuk data primer melalui kuesioner survei yang didistribusikan langsung kepada responden. Persepsi responden diukur dari jawaban atas pertanyaan dalam kuesioner menggunakan ukuran interval dari skala Likert. Uji validitas menggunakan korelasi momen pearson. Tes reliabilitas menggunakan teknik alfa cronbach dan uji normalitas menggunakan uji satu sampel Smirnov Kolmogorov. Untuk menguji hipotesis menggunakan uji-t sampel independen. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa kesenjangan ekspektasi antara auditor BKM dengan pengguna laporan keuangan dalam hal independensi, kompetensi auditor, peran dan tanggung jawab auditor. Auditor BKM memiliki persepsi yang lebih tinggi dalam hal independensi, kompetensi auditor, peran dan tanggung jawab auditor dibandingkan dengan pengguna laporan keuangan BKM.
English Abstract
This research purpose to examine whether or not there’s a significant difference in perceptions between Auditor BKM with financial statement users in terms of independence, auditor competency, role and responsibilities of auditors. Methods used in this research is form of survey methods. Sampling was done using purposive sampling technique. The data used in this research is form of primary data through a survey questionnaire that was distributed directly to the respondents. Perceptions of respondents measured from the answers to the questions in the questionnaire using an interval size from Likert scale. Validity tests using the Pearson Product Moment Correlation. Reliability tests using Cronbachs Alpha technique and Normality tests using Kolmogorov Smirnov One-Sample Test. To test the hypothesis using Independent sample t-test. Based on the results of hypothesis testing showed that the expectation gap between auditors of BKM with financial statement users in terms of independence, auditor competency, role and responsibilities of auditors. Auditor BKM have a higher perception in terms of independence, Auditor Competency, Role and Responsibilities of Auditors compared to financial statement users of BKM.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/238/051305622 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 18 Jul 2013 14:30 |
| Last Modified: | 18 Oct 2021 13:14 |
| URI: | http://repository.ub.ac.id/id/eprint/106649 |
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