PENGARUH ATRIBUT KUALITAS AUDIT, PORTFOLIO JASA AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KEPUASAN KLIEN

1. Mukhlasin

Abstract


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 Jinancial 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, JieId 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 signiJicant relationship with the client's satisfaction.
Key words : audit quality attribute, portfolio audit service, reputation of Public Accounting
Company, client satisfaction

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