ANALISIS PERBEDAAN PERSEPSI AUDITOR EKSTERNAL DAN PEMAKAI JASA TERHADAP KEPATUHAN AKUNTAN PUBLIK

The objective of this ndy was/inding out the complienc?p ?rception tevel of public acco-untanbt y
irioiuirg extennl audiior and user as respondir and observing wheter there are differences
among each grouP or not'
Respinder's-perception about public accountants's compliance is measured based on ethics
,argrrtotio, of pblie accumtant compartment by diving into lI variables tlwt are independency,
n\e7nty ani objectivity, professiinal compeitency, professional correcffiess and accaracy,
planning and mpervision,- dita cotlection, compiiancb Award -standsr, accumting prineiple'
iiiiitTninry toiard client, responsibitity toward the same profession colleague, responsibility
orh ott,r, pioctice. Beside inat ietponaeis also gave their peiception abottt 3 other vtiables that
education,e xperiencea nd organizationald one byp ublic accountant.
Collected aon Vo* 34 &terrnl auditor ana SO users were statistically analyzed using
discrimirnnt arilysis. Strrtistice xqminqtiond id by using SP-SlSgf Uare version 10.
SpSS ,esrrtt shois that fron att variables, thi mean of public accountant's compliance from
erternql ouditor group is 3,7i,8 andfrom user group is 3,-794'
The fist dis*iitnant analysis resuhs significance value above 0,05 for all variables-:xcept
iccot ntrng principle whrih vatue is 0,035. Hence accounting principle is a variable that
;;grrrt;;iu aifrei n, perceptnn between auditor external group and user grunp about public
acc ounal nt's comPlai nee.