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The Effect of Audit Quality Attributes On Client Satisfaction

Harling, Marthlin Novten Van and Supriyati, Supriyati and Djuwari, Djuwari (2013) The Effect of Audit Quality Attributes On Client Satisfaction. The Indonesian Accounting Review (TIAR), 3 (1). pp. 67-76. ISSN 2086-3802

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Abstract

This study aims to determine whether the quality attributes affect the quality of the audit client satisfaction. The primary data were taken through questionnaires using non probability sampling with convenience sample technique. The sample being processed consists of 37 respondents that 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 of experience in audit, understanding industry customer to respond to the needs of the client complying 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 significantly toward the customer satisfaction. In this case, such finding is in terms of significance level each of audit quality has significance level above 0.05 or 5 percent.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Lecturer
Depositing User: SUPRIYATI SUPRIYATI
Date Deposited: 28 Jun 2020 22:45
Last Modified: 28 Jun 2020 22:45
URI: http://eprints.perbanas.ac.id/id/eprint/6798

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