THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION
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 mana...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2013-01-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/213 |
| _version_ | 1818552653568802816 |
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| author | Marthlin Novten van Harling Supriyati Supriyati, Djuwari Djuwari |
| author_facet | Marthlin Novten van Harling Supriyati Supriyati, Djuwari Djuwari |
| author_sort | Marthlin Novten van Harling |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-12T09:15:59Z |
| format | Article |
| id | doaj.art-17c95233cf9245c4b64bb694f8e5612a |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-12T09:15:59Z |
| publishDate | 2013-01-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-17c95233cf9245c4b64bb694f8e5612a2022-12-22T00:29:22ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2013-01-0131677610.14414/tiar.v3i01.213THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTIONMarthlin Novten van Harling0Supriyati Supriyati,1Djuwari Djuwari2STIE Perbanas SurabayaSTIE Perbanas SurabayaSTIE Perbanas SurabayaThis 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.https://journal.perbanas.ac.id/index.php/tiar/article/view/213experienceattitude of careaudit committeeleadership participation |
| spellingShingle | Marthlin Novten van Harling Supriyati Supriyati, Djuwari Djuwari THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Indonesian Accounting Review experience attitude of care audit committee leadership participation |
| title | THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION |
| title_full | THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION |
| title_fullStr | THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION |
| title_full_unstemmed | THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION |
| title_short | THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION |
| title_sort | effect of audit quality attributes on client satisfaction |
| topic | experience attitude of care audit committee leadership participation |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/213 |
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