CD Tesis

Perbedaan Persepsi Tentang Kesenjangan Harapan Audit Antara Auditor Dengan Pemakai Jasa Audit Laporan Keuangan

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In general, the auditor's task is to plan and carry out the audit process of financial statements with the aim of obtaining sufficient assurance that the financial statements issued by management do not contain material errors, based on sufficient evidence. Auditors also have an obligation to identify various types of material errors, including errors, irregularities and violations of applicable laws or regulations. The audited financial statements will be used by users of the financial statements to make their economic decisions. Therefore, users of the financial statements expect that the audited financial statements can be trusted and provide comprehensive and accurate information, so that they become a reliable basis for decision making.
This research was conducted at Public Accounting Firms (KAP) in Riau Province and Riau Islands registered with the Ministry of Finance of the Republic of Indonesia in July 2023, bankers in Riau Province and Riau Islands who work at banks registered with Bank Indonesia and also registered with the Indonesia Stock Exchange (IDX) in July, individual investors in Riau Province and Riau Islands registered with KB Valbury Securities in July 2023, tax officers at the Tax Service Office (KPP) in Riau Province and Riau Islands. The data collection technique used a questionnaire. Furthermore, the data analysis technique used the Independent Sample T Test analysis through the SPSS 25 application.
The results of the study concluded: (1) there are differences in perception between auditors and investors regarding the responsibility factor; (2) there are differences in perception between auditors and bankers regarding the responsibility factor; (3) there are differences in perception between auditors and the Tax Service Office (KPP) regarding the responsibility factor; (4) there are differences in perception between auditors and investors regarding the reliability factor of audited financial reports (reliability); (5) there are differences in perception between auditors and bankers regarding the reliability factor of audited financial reports (reliability); (6) there are differences in perception between auditors and the Tax Service Office (KPP) regarding the reliability factor of audited financial reports (reliability); (7) there are differences in perception between auditors and investors regarding the usefulness factor of audited financial reports (decision usefulness); (8) there are differences in perception between auditors and bankers regarding the usefulness factor of audited financial reports (decision usefulness); (9) there are differences in perception between auditors and the Tax Service Office (KPP) regarding the usefulness factor of audited financial reports (decision usefulness).

Key words : Responsibility, reliability of audited financial statements and usefulness
of audited financial statements.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247051

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247051

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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