Persepsi Akuntan Publik, Pemakai Informasi-Akuntansi dan Mahasiswa Akuntansi terhadap Advertensi Kantor Akuntan Publik (KAP)

Yohanes Suhardjo (Adv: Dr. Mardiasmo, MBA), Dr. Mardiasmo, MBA

2000 | Tesis | S2 Accounting

Penelitian ini bertujuan mengetahui persepsi responden terhadap advertensi Kantor Akuntan Publik. Responden meliputi akuntan publik, pemakai informasi akuntansi dan mahasiswa akuntansi. Ukuran sampel yang direncanakan sebanyak 135 sampel, masingmasing kelompok sebanyak 45 sampel. Data dikumpulkan memakai metode survey yang dikelola secara personal. Sampel dipilih menggunakan desain penyampelan kebijaksanaan (judgment sampling design). Berdasarkan pertimbangan tingkat pengembalian, kuesioner yang didistribusikan ke responden sebanyak 145 eksemplar. Setelah 4 minggu kuesioner yang berhasil dikumpulkan sebanyak 130 eksemplar, namun yang dianalisis hanya 123 eksemplar sebab 7 eksemplar kuesioner diisi tidak lengkap sehingga dikeluarkan dan sampel. Advertensi Kantor Akuntan Publik sebagai obyek stimuli meliputi 6 determinan yaitu: materi advertensi, manfaat advertensi bagi klien, manfaat advertensi bagi Kantor Akuntan Publik, manfaat advertensi bagi pemakai informasi akuntansi, manfaat advertensi bagi profesi dan media advertensi. Enam determinan tersebut diperinci menjadi 30 atribut. Persepsi diukur menggunakan instrumen berbentuk pernyataan tertutup. Instrumen yang akan digunakan diuji validitas dan reliabilitasnya. Hasil pengujian validitas dan reliabilitas menunjukkan 29 item pernyataan berpredikat valid dan semua determinan berpredikat reliabel. Untuk memutuskan teknik statistik dalam menguji hipotesis, dilakukan pengujian asumsi normalitas dan homogenitas varian yang hasilnya menunjukkan bahwa data berdistribusi normal dan variannya bersifat homogen sehingga pengujian hipotesis 1 dan 2 (a,b,c) memakai uji t satu sampel (statistik parametrik). Hasil pengujian hipotesis memberikan bukti bahwa akuntan publik, pemakai informasi akuntansi dan mahasiswa akuntansi

sebagai satu kelompok tergabung memiliki persepsi positif, serta sebagai tiga kelompok terpisah memiliki persepsi yang sama yaitu persepsi positif Bukti tersebut menolak hasil penelitian sebelumnya yang dilakukan oleh Ambarriani (1996).

This study is aimed at knowing the perceptions of respondents towards advertising by CPA firm. Respondents consist of public accountants, accounting information users and undergraduate students in accounting. The sample size planned is 135 samples that involved 45 samples for each group. The data was collected by survey method using personally administired questionnaires. Based on the respond rate of questionnaires, 145 questionnaires were distributed by judgment sampling design. After four weeks, 130 questionnaires had been returned. 123 out of 130 questionnaires could be analyzed and the rests were rejected. As a stimulus, the advertising by CPA firm consists of 6 determinants. The determinants include: advertising contents, the benefits of advertising for clients, the benefits of advertising for public accountants, the benefits of advertising for accounting informations users, the benefits of advertising for profession and advertising media. These determinants were detailed into 30 attributes. The questionnaires used in this study contained 30 closed ended statements for measuring respondents' perceptions. The validity and reliability of each item had been tested. The results of the validity and reliability testing indicate that 29 items are valid and 6 determinants are reliable. In selecting the statistic to test the hypothesis, the normality and homogenity of variance had been tested. The results of the normality and homogenity testing indicate that the data distribution are normal and it had the same variance. The hypothesis testing then was conducted with one-sample t test. The findings in this study give the evidence that respondents' perceptions towards advertising are the same and positive. These results don't advocate the prior study that was conducted by Ambarriani (1996).

Kata Kunci : Perception, Advertising and Positive, Persepsi, Advertensi dan Positif