Subyek : attitude
Judul : Perbedaan Sikap Akuntan Publik dan Pengguna Jasa Akuntan Publik Terhadap Advertensi Jasa Akuntan Publik
Deskripsi : Contraint banning advertising for public accounting as detailed in the code of ethics in 1982 IAI (Tuanakota 1982:51), which renewed the ban on prohibition of professional ethics of public accounting services at LAW No. 4 of 1994. The experiencing easing in 2000 with the passage of rules of professional ethics in the meeting of members of IAI-KAP tanggal 5-6 June 2000 in Bandung, the rules of professional ethics No. 502 of 2000, which reads : "Members of the public accounting practice runs allowed for clients through advertising, marketing promotion and marketing activities other professions throughout not degrading the image" (Isaac 2008). Population in this study is a public accountant who worked at the firm in East Java and the respondents to the user is a public accounting services firms in need of funds ever used public accounting services on behalf of the management of enterprise-management Audit Timur sikap Java in this study uses an instrument developed by Selers and Solomon (1978). than 8 item questionnaire each item was assessed using a Likert scale with 5 pilihan. Pengujian alternative hypothesis by using one Independent sample t test, as well as testing the validity with Pearson Product Moment, reliability testing with Crobanch"s alpha, the classical assumption with one sample kolmogrov, smimov test for normality test and Lavene's Test for Quality of Variance and were not normally distributed so that the hypothesis test using the Mann Whitney U Test. Results were tested H1 is accepted. There are significant differences in attitudes between public accounting and public accounting services to the user service public accounting profession over image attitudes (0.042 < 0.05), the price of public accounting services (0.000 < 0.05), consumer awareness of the services of Certified Public Accountants (0.010 < 0.05)
Tahun Penelitian : 2014
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Penerbit : Lembaga Penelitian Universitas Pendidikan Ganesha
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