How to cite this paper
Dewi, N., Wulanditya, P., Oktarina, D & Ardianto, H. (2021). Banking sector lack detection: Expectation gap between auditors and bankers.Accounting, 7(6), 1353-1362.
Refrences
Abiola, J. O. (2015). Audit Expectation Gap: Auditors in Unending Role Conflict? International Journal of Development and Management Review, 10(1), 156–165.
Agustin, D., & Djakman, C. D. (2015). Peran Audit Internal Dalam Tindakan Pencegahan, Deteksi dan Investigasi Untuk Memitigasi Fraud Internal (Studi Kasus Pada Bank X). FEB UI. http://lontar.ui.ac.id/naskahringkas/2018-10/S61021-Desti Agustin
Akther, T., & Xu, F. (2020). Existence of the audit expectation gap and its impact on stakeholders’ confidence: The moderating role of the financial reporting council. International Journal of Financial Studies, 8(1). https://doi.org/10.3390/ijfs8010004
Alawi, S. A. A., Wadi, R. M. A., & Kukreja, G. (2018). The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain. Accounting and Finance Research, 7(3), 54–66. https://doi.org/10.5430/afr.v7n3p54
Albeksh, H. M. A. (2017). The Role of Auditing Quality in Narrowing the Expectations Gap in Auditing Profession. International Journal of Advanced Research, 5(1), 1585–1597. https://doi.org/10.21474/ijar01/2924
BI. (2011). Surat Edaran Bank Indonesia Nomor 13/28/DPNP Tanggal 9 Desember 2011 perihal Penerapan Strategi Anti Fraud Bagi Bank Umum.
Coram, P. J., & Wang, L. (2020). The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on The Audit Expectation Gap. Scientific African, 114(June), 1–39. https://doi.org/10.1016/j.sciaf.2019.e00146
Creswell, JW. (2013). Penelitian Kualitatif dan Desain Riset (A. L. Lazuardi, Penerjemah. 1 ed) Yogyakarta: Pustaka Pelajar
Devi, A., & Devi, S. (2014). Audit Expectation Gap between Auditors and Users of Financial Statements. European Journal of Business and ManagementOnline, 6(14), 2222–2839.
Dibia, N. O. (2015). Audit Expectations Gap and Perception of Financial Reporting. International Journal of Managerial Studies and Research, 3(3), 23–31. www.arcjournals.org
Dung, N. N. K., & Tuan, D. A. (2019). The study of audit expectation gap: The auditor’s responsibilities in a financial statement audit in Vietnam. Asian Economic and Financial Review, 9(11), 1227–1254. https://doi.org/10.18488/journal.aefr.2019.911.1227.1254
Enyi, V. C., Ifurueze, & Enyi, R. (2012). The Audit Expectation Gap Problem In Nigeria “The Perception Of Some Selected Stake-Holder Groups.” Research Journal of Finance and Accounting, 3(7), 140–151.
Hutabarat, J., & Yuyetta, E. (2013). Kesenjangan Harapan Audit Berdasarkan Persepsi Auditor Inspektorat dan Pemakai Laporannya (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar). Diponegoro Journal of Accounting, 1(1), 1–9.
Hutauruk, D. M., & Dewi, H. K. (2020). Cegah Fraud Oleh Pihak Internal, Begini Strategi Bank Panin. Kontan.Co.Id. https://keuangan.kontan.co.id/news/cegah-fraud-oleh-pihak-internal-begini-strategi-bank-panin
Jabbar, N. S. (2018). The Implications of Internal and External Auditing Integration on The Auditing Performance and Its Impact on The Expectation Gap: An Exploratory Study in The Iraqi Environment. Academy of Accounting and Financial Studies Journal, 22(3), 1–15.
Kusuma, H. (2020). Bos Maybank Ungkap Fakta-fakta Uang Nasabah Raib Rp 22 M. Detikfinance. https://finance.detik.com/moneter/d-5245132/bos-maybank-ungkap-fakta-fakta-uang-nasabah-raib-rp-22-m
Lee, T. H., & Ali, A. M. (2008). The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia. Gadjah Mada International Journal of Business, 10(1), 113–133. https://doi.org/10.22146/gamaijb.5589
Moleong, L. (2006). Metodologi Penelitian Kualitatif. Edisi Revisi. Remaja Rosdakarya. Bandung
Nasrullah, Ismail, T., & Yazid, H. (2017). Analisis Audit Expectation Gap Pada Sektor Publik (Studi Empiris Pada Pemerintah Provinsi Banten). Jurnal Riset Akuntansi Tirtayasa, 2(1), 157–180.
Ningsih, Y., & Kiswanto. (2019). Prinsip Perilaku APIP, Kualitas Audit dan Komitmen Profesional sebagai Moderating (Studi Empiris di BPKP Perwakilan Jawa Tengah). Jurnal Akuntansi Pajak, 7(1), 45–58. https://doi.org/10.24964/ja.v7i1.734
Nugroho, M., Arif, D., & Halik, A. (2021). The effect of loan-loss provision, non-performing loans and third-party fund on capital adequacy ratio. Accounting, 7(10), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Nugroho, M., Halik, A., & Arif, D. (2020). Effect of CAMELS Ratio on Indonesia Banking Share Prices. The Journal of Asian Finance, Economics and Business, 7(11), 101–106.
Nurhajati, Y. (2015). Perbedaan Harapan Antara Auditor dan Pengguna dalam Tanggungjawab Auditor, Keandalan dan Keputusan yang Bermanfaat atas Laporan Keuangan yang Telah Diaudit. Jurnal Riset Akuntansi Dan Bisnis, 1(2), 1–10.
OJK. (2019). Salinan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39/POJK.03/2019 tentang Penerapan Strategi Anti Fraud bagi Bank Umum. https://www.ojk.go.id/id/regulasi/Pages/Penerapan-Strategi-Anti-Fraud-Bagi-Bank-Umum.aspx
Olojede, P., Erin, O., Asiriuwa, O., & Usman, M. (2020). Audit expectation gap: an empirical analysis. Future Business Journal, 6(1). https://doi.org/10.1186/s43093-020-00016-x
Onulaka, P. N., & Samy, M. (2017). Influence of Self-Regulatory Policy of Auditing Profession on Audit Expectation Gap: A Qualitative Methodological Approach. Mediterranean Journal of Social Sciences, 8(1), 96–104. https://doi.org/10.5901/mjss.2017.v8n1p96
Quick, R. (2020). The audit expectation gap: A review of the academic literature. Maandblad Voor Accountancy En Bedrijfseconomie, 94(1/2), 5–25. https://doi.org/10.5117/mab.94.47895
Ritzer, G., & Goodman, D.J. (2013). Teori Sosiologi Dari Teori Sosiologi Klasik Sampai Perkembangan Mutakhir Teori Sosiologi Postmodern. Cetakan Kesembilan. Kereasi Wacana. Bantul
Rito, Wulan, M., & Wibowo, A. A. (2019). Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia. Al-Urban: Jurnal Ekonomi Syariah Dan Filantropi Islam, 3(2), 180–187. https://doi.org/10.22236/alurban_vol3/is2pp180-189
Rustiarini, N. W., Suryandari, N. N. A., & Nova, I. K. S. (2016). Red Flags and Fraud Prevention on Rural Banks. Buletin Ekonomi Moneter Dan Perbankan, 19(2), 178–206.
Sadewi, N. I., & Suputra, I. D. . D. (2016). Integritas Sebagai Pemoderasi Pengaruh Expectation Gap Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1141–1167. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o
Saladrigues, R., & Grano, M. (2014). Audit Expectation Gap: Fraud Detection and Other Factors. European Accounting and Management Review, 1(1), 120–142.
Salehi, M. (2016). Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap. Zagreb International Review of Economics and Business, 19(1), 25–44. https://doi.org/10.1515/zireb-2016-0002
Sule, S., Yusof, N. Z. M., & Bahador, K. M. K. (2019). Users’ Perceptions on Auditors’ Responsibilities for Fraud Prevention, Detection and Audit Expectation GAP in Nigeria. Asian Journal of Economics, Business and Accounting, 10(1), 1–10. https://doi.org/10.9734/ajeba/2019/46832
Surya, L. P. L. S., & Dewi, C. I. R. S. (2019). Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(2), 673. https://doi.org/10.24843/eja.2019.v29.i02.p14
Tolo, Y., Rasmini, N. K., & Putri, I. G. A. M. A. D. (2018). Persepsi Audit Expectation Gap Auditor Internal Dengan Auditee Atas Kinerja Auditor Internal (Studi Pada Inspektorat Kabupaten Nagekeo). Jurnal Buletin Studi Ekonomi, 23(1), 108–123.
Toumeh, A. A., & Yahya, S. (2018). Expectations Gap Between Auditors and User of Financial Statements in the Audit Process: an Auditors` Perspective. Asia-Pacific Management Accounting Journal (APMAJ), 13(3), 79–107.
Yusriwarti. (2017). Pengaruh Peran Audit Internal Terhadap Pencegahan Kecurangan Pada Perusahaan Perbankan Di Pekanbaru. Jurnal Akuntansi Dan Keuangan, 6(2), 1–13.
Agustin, D., & Djakman, C. D. (2015). Peran Audit Internal Dalam Tindakan Pencegahan, Deteksi dan Investigasi Untuk Memitigasi Fraud Internal (Studi Kasus Pada Bank X). FEB UI. http://lontar.ui.ac.id/naskahringkas/2018-10/S61021-Desti Agustin
Akther, T., & Xu, F. (2020). Existence of the audit expectation gap and its impact on stakeholders’ confidence: The moderating role of the financial reporting council. International Journal of Financial Studies, 8(1). https://doi.org/10.3390/ijfs8010004
Alawi, S. A. A., Wadi, R. M. A., & Kukreja, G. (2018). The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain. Accounting and Finance Research, 7(3), 54–66. https://doi.org/10.5430/afr.v7n3p54
Albeksh, H. M. A. (2017). The Role of Auditing Quality in Narrowing the Expectations Gap in Auditing Profession. International Journal of Advanced Research, 5(1), 1585–1597. https://doi.org/10.21474/ijar01/2924
BI. (2011). Surat Edaran Bank Indonesia Nomor 13/28/DPNP Tanggal 9 Desember 2011 perihal Penerapan Strategi Anti Fraud Bagi Bank Umum.
Coram, P. J., & Wang, L. (2020). The Effect of Disclosing Key Audit Matters and Accounting Standard Precision on The Audit Expectation Gap. Scientific African, 114(June), 1–39. https://doi.org/10.1016/j.sciaf.2019.e00146
Creswell, JW. (2013). Penelitian Kualitatif dan Desain Riset (A. L. Lazuardi, Penerjemah. 1 ed) Yogyakarta: Pustaka Pelajar
Devi, A., & Devi, S. (2014). Audit Expectation Gap between Auditors and Users of Financial Statements. European Journal of Business and ManagementOnline, 6(14), 2222–2839.
Dibia, N. O. (2015). Audit Expectations Gap and Perception of Financial Reporting. International Journal of Managerial Studies and Research, 3(3), 23–31. www.arcjournals.org
Dung, N. N. K., & Tuan, D. A. (2019). The study of audit expectation gap: The auditor’s responsibilities in a financial statement audit in Vietnam. Asian Economic and Financial Review, 9(11), 1227–1254. https://doi.org/10.18488/journal.aefr.2019.911.1227.1254
Enyi, V. C., Ifurueze, & Enyi, R. (2012). The Audit Expectation Gap Problem In Nigeria “The Perception Of Some Selected Stake-Holder Groups.” Research Journal of Finance and Accounting, 3(7), 140–151.
Hutabarat, J., & Yuyetta, E. (2013). Kesenjangan Harapan Audit Berdasarkan Persepsi Auditor Inspektorat dan Pemakai Laporannya (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar). Diponegoro Journal of Accounting, 1(1), 1–9.
Hutauruk, D. M., & Dewi, H. K. (2020). Cegah Fraud Oleh Pihak Internal, Begini Strategi Bank Panin. Kontan.Co.Id. https://keuangan.kontan.co.id/news/cegah-fraud-oleh-pihak-internal-begini-strategi-bank-panin
Jabbar, N. S. (2018). The Implications of Internal and External Auditing Integration on The Auditing Performance and Its Impact on The Expectation Gap: An Exploratory Study in The Iraqi Environment. Academy of Accounting and Financial Studies Journal, 22(3), 1–15.
Kusuma, H. (2020). Bos Maybank Ungkap Fakta-fakta Uang Nasabah Raib Rp 22 M. Detikfinance. https://finance.detik.com/moneter/d-5245132/bos-maybank-ungkap-fakta-fakta-uang-nasabah-raib-rp-22-m
Lee, T. H., & Ali, A. M. (2008). The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia. Gadjah Mada International Journal of Business, 10(1), 113–133. https://doi.org/10.22146/gamaijb.5589
Moleong, L. (2006). Metodologi Penelitian Kualitatif. Edisi Revisi. Remaja Rosdakarya. Bandung
Nasrullah, Ismail, T., & Yazid, H. (2017). Analisis Audit Expectation Gap Pada Sektor Publik (Studi Empiris Pada Pemerintah Provinsi Banten). Jurnal Riset Akuntansi Tirtayasa, 2(1), 157–180.
Ningsih, Y., & Kiswanto. (2019). Prinsip Perilaku APIP, Kualitas Audit dan Komitmen Profesional sebagai Moderating (Studi Empiris di BPKP Perwakilan Jawa Tengah). Jurnal Akuntansi Pajak, 7(1), 45–58. https://doi.org/10.24964/ja.v7i1.734
Nugroho, M., Arif, D., & Halik, A. (2021). The effect of loan-loss provision, non-performing loans and third-party fund on capital adequacy ratio. Accounting, 7(10), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Nugroho, M., Halik, A., & Arif, D. (2020). Effect of CAMELS Ratio on Indonesia Banking Share Prices. The Journal of Asian Finance, Economics and Business, 7(11), 101–106.
Nurhajati, Y. (2015). Perbedaan Harapan Antara Auditor dan Pengguna dalam Tanggungjawab Auditor, Keandalan dan Keputusan yang Bermanfaat atas Laporan Keuangan yang Telah Diaudit. Jurnal Riset Akuntansi Dan Bisnis, 1(2), 1–10.
OJK. (2019). Salinan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39/POJK.03/2019 tentang Penerapan Strategi Anti Fraud bagi Bank Umum. https://www.ojk.go.id/id/regulasi/Pages/Penerapan-Strategi-Anti-Fraud-Bagi-Bank-Umum.aspx
Olojede, P., Erin, O., Asiriuwa, O., & Usman, M. (2020). Audit expectation gap: an empirical analysis. Future Business Journal, 6(1). https://doi.org/10.1186/s43093-020-00016-x
Onulaka, P. N., & Samy, M. (2017). Influence of Self-Regulatory Policy of Auditing Profession on Audit Expectation Gap: A Qualitative Methodological Approach. Mediterranean Journal of Social Sciences, 8(1), 96–104. https://doi.org/10.5901/mjss.2017.v8n1p96
Quick, R. (2020). The audit expectation gap: A review of the academic literature. Maandblad Voor Accountancy En Bedrijfseconomie, 94(1/2), 5–25. https://doi.org/10.5117/mab.94.47895
Ritzer, G., & Goodman, D.J. (2013). Teori Sosiologi Dari Teori Sosiologi Klasik Sampai Perkembangan Mutakhir Teori Sosiologi Postmodern. Cetakan Kesembilan. Kereasi Wacana. Bantul
Rito, Wulan, M., & Wibowo, A. A. (2019). Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia. Al-Urban: Jurnal Ekonomi Syariah Dan Filantropi Islam, 3(2), 180–187. https://doi.org/10.22236/alurban_vol3/is2pp180-189
Rustiarini, N. W., Suryandari, N. N. A., & Nova, I. K. S. (2016). Red Flags and Fraud Prevention on Rural Banks. Buletin Ekonomi Moneter Dan Perbankan, 19(2), 178–206.
Sadewi, N. I., & Suputra, I. D. . D. (2016). Integritas Sebagai Pemoderasi Pengaruh Expectation Gap Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1141–1167. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o
Saladrigues, R., & Grano, M. (2014). Audit Expectation Gap: Fraud Detection and Other Factors. European Accounting and Management Review, 1(1), 120–142.
Salehi, M. (2016). Quantifying Audit Expectation Gap: A New approach to Measuring Expectation Gap. Zagreb International Review of Economics and Business, 19(1), 25–44. https://doi.org/10.1515/zireb-2016-0002
Sule, S., Yusof, N. Z. M., & Bahador, K. M. K. (2019). Users’ Perceptions on Auditors’ Responsibilities for Fraud Prevention, Detection and Audit Expectation GAP in Nigeria. Asian Journal of Economics, Business and Accounting, 10(1), 1–10. https://doi.org/10.9734/ajeba/2019/46832
Surya, L. P. L. S., & Dewi, C. I. R. S. (2019). Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(2), 673. https://doi.org/10.24843/eja.2019.v29.i02.p14
Tolo, Y., Rasmini, N. K., & Putri, I. G. A. M. A. D. (2018). Persepsi Audit Expectation Gap Auditor Internal Dengan Auditee Atas Kinerja Auditor Internal (Studi Pada Inspektorat Kabupaten Nagekeo). Jurnal Buletin Studi Ekonomi, 23(1), 108–123.
Toumeh, A. A., & Yahya, S. (2018). Expectations Gap Between Auditors and User of Financial Statements in the Audit Process: an Auditors` Perspective. Asia-Pacific Management Accounting Journal (APMAJ), 13(3), 79–107.
Yusriwarti. (2017). Pengaruh Peran Audit Internal Terhadap Pencegahan Kecurangan Pada Perusahaan Perbankan Di Pekanbaru. Jurnal Akuntansi Dan Keuangan, 6(2), 1–13.