Persepsi Akuntan Terhadap Promosi dan Advertensi Akuntan Publik  

Oleh:

Baridwan, Zaki ; Ambarriani, A. Susty

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Kinerja: Jurnal Bisnis dan Ekonomi Program Pascasarjana Universitas Atma Jaya Yogyakarta vol. 2 no. 4 (1998), page 19-26.
Topik: Public Trust; Public Accountant
Fulltext: Persepsi Akuntan Terhadap Promosi dan Advertensi Akuntan Publik.pdf (9.74MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: KK15.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The profession of public accountant is one based on public trust in their competence in offering their professional services either internally within a company or outside it. As professionals, public accountant are required to meet certain criteria to ensure that they perform their tasks professionally. One of the criteria for a public accountant is conformity to the professional code of ethics, which aims to provide members of this profession with standard rules of conduct that are believed to sustain and increasethe trust of the general public. The public accounting profession is nowadays a fast growing field, and the general public seems to have an an increasingly better knowledge about the profession. The development of this profession in Indonesia has been spurred by the rapid economic growth of Indonesia. The increasing number of companies that go public has increased the demand for the services of public accountants, and along with it. there has been an increasing interest among accountants to practice as public accountants. However, inspite of the increasing number of public accounting firms, there seems to be a tendency among prospective clients of public accountants not to notice the existence of various new accounting firms. One possible reason for this fact is that these clients are ignorant of the firm’s existence as they are more familiar with the well-known and welI-estahlished public accounting firms. In order to anticipate this situation, one possible way or method that a professional organization of public accountant can adopt is allowing the use of advertisements and promotion of services by a public accounting firm. Is it still relevant for the professional organization to impose the prohibition on promotional advertising these days? To resolve this issue, it is necessary to conduct research on the perceptions of accountants in Indonesia with regard to promotional advertising by a public accounting firm. This research was done on a population of three groups of accountans in Indonesia, i.e., public accountans. management accountants, and academia. The positive perceptions of promotional advertising, that is to say, they approve of the use of promotion and advertisement by a public accounting firm as a means of making their services known to the general public. On the basis of an analysis smade on the collected data, the research findings indicate that accountant in Indonesia do not have positive perceptions of advertisements and promotion ftr the services of public accountant. In addition, it is found that there are significantly different perceptions of promotional advertising among the three groups of accountants under study.

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