The unit of analysis of this study is public accountans
offices in which the population is the members of
Indonesia capital market accountant forum (FAPM). The
sampling technique applied is probability sampling,
specifically random sampling technique. The size of the
sample is 73 public accountants’ offices, the members of
FAPM. In this study, the research participants responding
to the questionnaires are the auditor partners and
managers. The reason behind the choices of auditor
partners and managers of the offices of FAPM members
is that they have practicing experiences of more than five
years. Such experience is deemed appropriate since they
have vast insights of the condition of their offices.