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STUDI EMPIRIS TENTANG AUDIT EXPECTATION GAP : PERAN PENGAJARAN AUDITING DI STIE PERBANAS SURABAYA

NOEGROHO, FAJAR (2016) STUDI EMPIRIS TENTANG AUDIT EXPECTATION GAP : PERAN PENGAJARAN AUDITING DI STIE PERBANAS SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine whether the teaching role of auditing in Perbanas Surabaya can reduce the difference in perception of the Audit Expectation Gap on accounting students who have a GPA ≥ 3.00 and the students who have a GPA <3.00. Factors audit expectation gap used in this study is Auditor Responsibilities, Reliability of information attested by an independent auditor, and Decision usefulness of those information. The study population Perbanas Surabaya akuntasni students who have taken courses auditing and auditing practices. The first results of this study that there was no difference in perception between students who have a GPA ≥ 3.00 with students who have a GPA <3.00 against the expectation gap in the factor that is Auditor Responsibilities, and Decision usefulness of those information, the second there is a difference factor in the Reliability of information attested by an independent auditor. Key words : Role and Auditor’s responsibilities, perception, audit expectation gap, students accounting.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 08 Jan 2018 03:02
Last Modified: 08 Jan 2018 03:02
URI: http://eprints.perbanas.ac.id/id/eprint/3026

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