Pengaruh Kualitas Audit dan Auditor Baru Serta Pengalaman Bagian Akuntansi Terhadap Loyalitas Klien  

Oleh:

Pamudji, Sugeng

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 2 (Dec. 2009), page 149-165.
Topik: Audit quality; New auditor; Controller's experience; Client satisfaction; and client loyaty.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objectives of this study are to prove and analyze four hypothesis proposed; the influence of audit quality on client satisfaction, the influence of controller experience on client satisfaction, the influence of new auditors on client satisfaction and the influence of client satisfaction on client loyalty. 360 companies listed in Jakarta Stock Exchange in 2005 asked to participate in the study but only 65 questionnaires collected. The primary targets for data collection were: controller, internal auditor, and audit committee. Purposive sampling Technical is used in data collection and analyzed using SEM (Structural Equation Modeling) supported with Amos Software. The results explained the relationship between audit quality, new auditor controller experience, client satisfaction, and client loyalty. Based on the data analysis two hypotheses are accepted and two hypotheses are rejected. Audit quality has significant influence on client satisfaction. There are several limitations of the study: minimum sample in maximum likelihood estimation (100) and the dimensions of New Auditor variable and controller experience that need to be extended.

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