SARTIKA, MELI (2014) ANTECEDENTS DAN KONSEKUENSI AUDIT EXPECTATION GAP (AEG) (Studi Kasus: Kementerian Pertanian RI). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Tujuan Penelitian ini adalah untuk mengetahui pengaruh Pengalaman dan pengetahuan pengguna laporan audit terhadap audit expectation gap dan konsekuensi dari audit expectation gap terhadap kinerja pada Kementerian Pertanian RI dengan menggunakan AEG sebagai mediasi antara pengalaman dan pengetahuan para pengguna laporan audit. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel penelitian ini sebanyak 99 orang pengguna laporan audit pada Kementerian Pertanian. Jumlah kuesioner yang di analisis sebanyak 95 buah yang kemudian diolah dengan menggunakan model persamaan struktural melalui alat uji partial least square (PLS). Hasil pengujian dapat disimpulkan bahwa hipotesis 3, 4 dan 7 berhasil diterima, sedangkan untuk hipotesis 1, 2, 5, dan 6 gagal untuk diterima. Hasil analisis PLS dengan melihat nilai cross loading dan inner loading hipotesis 3 berhasil membuktikan bahwa pengalaman kerja pengguna laporan audit terkait pekerjaan berpengaruh negatif terhadap AEG, selanjutnya hipotesis 4 menunjukkan bahwa AEG berpengaruh negatif terhadap kinerja, sedangkan untuk hipotesis 7 dengan melihat hasil path coefficients menunjukkan bahwa AEG dapat memediasi hubungan antara pengalaman kerja pengguna laporan audit terkait pekerjaan dengan kinerja. Kata Kunci: Pengetahuan Akuntansi, Pengalaman Akuntansi, Pengalaman Kerja, AEG, Kinerja. The purpose of this study was to determine the effect of the user's experience and knowledge of audit reports to the audit expectation gap and the consequences of the audit expectation gap on the performance of the Ministry of Agriculture to use AEG as mediation between experience and knowledge of the users of the audit report. The samples in this study using purposive sampling method. The number of samples of this study were 99 users of audit reports to the Ministry of Agriculture. The number of questionnaires in the analysis of as many as 95 were then processed using structural equation models through test equipment partial least square (PLS). The test results it can be concluded that the hypothesis 3, 4 and 7 successfully received, while for hypothesis 1, 2, 5, and 6 failed to be accepted. The results of PLS analysis by looking at the value of the inner cross loading and loading hypothesis 3 was able to prove that the user's work experience work related audit report negatively affect AEG, then the hypothesis 4 shows that AEG negatively affect the performance, while for hypothesis 7 to see the results of the path coefficients indicate that AEG may mediate the relationship between work experience users of audit reports related to the performance of work. Keywords: Knowledge of Accounting, Accounting Experience, Work Experience, AEG, Performance.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-14-020 |
| Call Number: | TA/55/14/031 |
| NIM/NIDN Creators: | 55512120090 |
| Uncontrolled Keywords: | Pengetahuan Akuntansi, Pengalaman Akuntansi, Pengalaman kerja, Aeg, Kinerja. aud, auditing |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 02 Feb 2015 14:29 |
| Last Modified: | 07 Jul 2022 03:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/13695 |
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