Analisis Expectation Gap Antara Persepsi Auditor dan Persepsi Auditee Terkait Kompetensi, Independensi, dan Tanggung Jawab Auditor (Studi Kasus pada Kantor Badan Pemeriksa Keuangan Provinsi Sumatera Utara)

Abstract

This remarch ant to see the existence of an expectation gap between the perceptions of anders and audiomes regarding the auditor's compesence independence and responsibility. The research population is the Auditors of the North Sumatra Province Financial Audit Agency and Regional Ormed Enterprise (BUM) or Medan City. The sanerased sampling method was used to take a sampl of auditors at the BPK of North Sumatra Province. The auditors uned at the sample were 188 auditors. The purposive sampling method was used to take samples of Bulls which are entities from the BPK of North Sumatra Province. Three BUM that passed the criteria were PT Dlarga Surya Sumatera Utara, PD Aneka Induri Dan Jasa Prowns, and PT Pasbanдиться Гиалопna Sumasa isare. The rezules of dels research prove dat de in ан скристаліon gap bene related to auditor compрешенск responsibilities