PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK
Abstract: The purpose
of this study is to analyze the
difference attitude of public accountants and clients toward advertising
of public accountant’s services.
This research were
using 203 respondents, divide into
two groups. There
were 125 respondents
who worked as public
accountant, and 78
respondents who work
in companies at managerial
level. Attitude was measured by
seven aspects such
as image of auditor’s perception,
service quality, service price, clients’ awareness, sizes
of public accountant,
firm public accountant
firm competitiveness, and
government’s influence. Mann-Whitney
U Test was used to analyze the
hypothesis. The result of this research showed that image of auditor’s
perception ,service quality, and client’s awareness have significant different
attitude among public accountants and clients of public accountants. On the other
hand, service price, sizes of public accountant, firm
public accountant firm
competitiveness, and govern-ment’s influence do not have
significant different attitude among public accountants and clients of public
accountants.
Keywords: Attitude, advertising service, public
accountants and clients
Penulis: ARLEEN HERAWATY dan
NICKEN DESTRIANA
Kode Jurnal: jpakuntansidd1000062
