Pengaruh Atribut Kualitas Audit, Portfolio Jasa Audit, dan Reputasi Kantor Akuntan Publik Terhadap Kepuasan Klien  

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Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 1 (Mar. 2004), page 27-45.
Topik: audit; audit quality attribute; portfolio audit service; reputation of public accounting company; client satisfaction
Fulltext: hal 27-45.pdf (258.98KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This research examines whether client's satisfaction based on audit quality attribute; portfolio audit service; and reputation of CPA. The research has done by means of filling out questionnaires by financial controllers and internal auditor in Jakarta. The questionnaires 92 (36,8 %) gave their response and analyzed by multiple regression method and SPSS program version 11.5. The result of this research shows nine attributes test of audit quality influential to the client's satisfaction, there are client experience, industry expertise, responsiveness, technical competence, due care, quality commitment, field work conduct, audit committee, ethical standard. Further more the reputation of CPA is also influential to the client's satisfaction. While other two audit quality attribute, there are executive involvement, skepticism, and portfolio audit service have no significant relationship with the client's satisfaction.

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