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Research Article Open access CC BY 4.0

Government Audit Quality: Audit Expectation – Performance Gap

David H. M. Hasibuan, Firdaus Amyar, Nunung Nurul Hidayah

Asian Journal of Economics, Business and Accounting · pp. 373–386 · Published 1 Nov 2022

10.9734/ajeba/2022/v22i23881

Abstract

This paper seeks to explore the audit expectation and performance gap in the Indonesian government audit. This research utilized a qualitative approach involving three methods of data collection namely interviews, focus group discussions, and document analysis with a total of 32 government auditors of the Indonesian Supreme Audit Institution (BPK-RI). The data from all methods were analyzed through a qualitative thematic analysis framework. This research found that there are three types of occur in the context of Indonesian government audit quality namely deficient performance, deficient standards, and reasonableness gap.

Government audit quality audit expectation performance gap deficient performance deficient standards

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