Summary: | The present research aims to collect about the business world' needs for accounting services, especially in Riau Province, empirical proofs about the extent to which the businees world has utilized public accountants services, and to find out whether or not businees world's needs for public accountant services are dominated by needs or external parties for corporate financial information.
To achieve the objectives mentioned above, this research is constructed as an empirical study in the form of a survey to be conducted by mail. To optimized results, a particular number of respondents in Pekanbaru are contacted by phone and visits are paid directly to some others. The respondents involved in this research are the executives of medium and large multi-industrial corporations which have operated for a minimum of 3 years in Riau Province excepting the administrative city of Batam. One hundred quesionaires have been delivered, and out of this number, within a period of 4 months duly-October 1993) 45 have been returned, 6 of which not qualifying for analysis. Consequently 39 samples are employed in this analysis.
The collected data are tabulated. In the data tabulation, scoring consists of a "yes" answer valued at 1 and a "no" answer valued at O. Later on the data are t-tested.
From the result of testing hypothesis it is found that
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