Abstract
This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
Highlights
Globalization affects the public corporation development and, at same time, the development of the accountants in public practice in Indonesia
More and more public practice accounting firms are influenced by such a globalization in Indonesia
The development of audit services leads a paradigm of the client of public accounting firms’ clients to selectively use an audit services. This becomes a new challenge for the public practice accounting firm in strategy of marketing its audit service
Summary
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah atribut kualitas ini mempengaruhi kualitas kepuasan klien audit. Data primer diambil melalui kuesioner dengan menggunakan non probability sampling dengan convenience sample technique. Didapatkan sampel sebanyak 37 responden manajer keuangan perusahaan dalam bidang jasa, perdagangan, dan industri. Analisis statistik menggunakan OLS (Ordinary Least Square) dengan bantuan SPSS versi 17.0. Hasilnya dapat disimpulkan bahwa atribut kualitas audit dibentuk oleh atribut pengalaman dalam melakukan audit, pemahaman pelanggan industri untuk menanggapi kebutuhan klien sesuai dengan aturan umum, sikap kehati-hatian, komitmen yang kuat terhadap kualitas, perusahaan audit, partisipasi kepemimpinan dalam melakukan bidang pekerjaan dengan benar, partisipasi komite audit, etika yang tinggi dan tidak mudah percaya secara simultan dan parsial tidak berpengaruh secara signifikan terhadap kepuasan pelanggan. Kata Kunci: Pengalaman, Sikap Kepedulian, Komite Audit, Partisipasi Kepemimpinan
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