Persepsi Stakeholders Mengenai Audit Expectation GAP yang Terjadi pada perbankan syariah
| Main Authors: | , ANDI SATRIYA K.P, , Mahfud Sholihin, Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/124939/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65103 |
Daftar Isi:
- This research was conducted to test whether there were any different stakeholder�s perceptions (customer, employee, auditor, and student) related to sharia�s audit in sharia�s finance company on Yogyakarta. The measurement of audit expectation gap in sharia�s banking is measured by using sharia�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 sharia�s auditor and stakeholders in sharia�s finance company which was represented by student, bank employee, and costumer from sharia�s audit concepts, auditor independence, and the communication of audit results. On the other hand, there is an audit expectation gap between sharia�s auditor and stakeholders from auditor qualification, scope of audit, and framework of audit. Keywords: Audit Expectation GAP, sharia�s banking, sharia�s audit concepts, auditor independence, auditor qualification, scope of audit, framework of audit, communication of audit results.