Expectation gap between users of financial statements with auditor's failure to
reveal the presence of auditors in performing their roles and responsibilities. The
general public often assumes that the auditing and accounting are the same thing,
although it is fundamentally different. Understanding the difference is what
triggers the emergence of expectation gap. The hypothesis in this study is no
expectation gap on the issue of auditors and the audit process, the issue of the role
of auditors, the issue of competence and independence, and the issue of auditor
performance between users of governmental financial statements with government
auditors.
The sample in this study were users of financial statements of the
government represented by the Regional Parlementary Commission C and the
local legislative area of the budget, and government auditors are represented by
the BPK. Samples obtained by convenience sampling. Data obtained by using
questionnaires that were then analyzed with a different test t-test.
The results of the study is that there is a significant expectation gap on the
issue of auditors and the audit process, the issue of the role of auditors, the issue
of competence and independence, and the issue of auditor performance between
users of governmental financial statements with government auditors.
Government auditors have a more positive perception of the auditors and the audit
process, the issue of the role of auditors, the issue of competence and
independence, and the issue of auditor performance in comparison with users of
government financial statements
