Jurnal Bisnis dan Akuntansi
Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi

PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK

ARLEEN HERAWATY (STIE Trisakti)
NICKEN DESTRIANA (STIE Trisakti)



Article Info

Publish Date
19 Apr 2018

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 client’s 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 client’s of public accountants.

Copyrights © 2010






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...