Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi)
The puspose 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 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, client's awarness, 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 the research showed that as image of auditor's perception, service quality, service price, client's awarness have sidnificant different attitude among public accountant and client's of public accountants. On the other hand, service price and size of public accountant firm competitiveness, and govermen's influence do not have significant different attitude among publicaccountants and client's of public accountants.