PENGARUH KUALITAS AUDIT, PERGANTIAN AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KEPUASAN KLIEN (Studi kasus pada KAP wilayah DKI Jakarta)

Afriani, Reski (2012) PENGARUH KUALITAS AUDIT, PERGANTIAN AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KEPUASAN KLIEN (Studi kasus pada KAP wilayah DKI Jakarta). Diploma thesis, UNIVERSITAS 17 AGUSTUS 1945 JAKARTA.

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Abstract

An attempt to give clients satisfaction in maximum can be achieved of KAP understand factors influencing audit clients satisfaction. The challenge of KAP is to understand and recognize the determinant factors of clients satisfaction such as audit quality, auditor change and audit experience, hence the problem formulation of this research is whether there is an influence among at KAP in DKI Jakarta. The sample of this research is 150 responder representing the KAP in DKI Jakarta, the technique of collecting data uses questioners and the analyzer user regresi t- test. From the conducted analysis, it is known that (1) there is a positive influence between audit quality variable and client satisfaction based on the result that is the audit quality variable (X1) the correlation value 0,266 > 0 or positif value and the level of significancy 0,002 which is under 0,05. (2) there is a significant influence between auditor change variable and clien satisfaction based on the test result that is the auditor change variable (X2) the correlation value 0,300 > 0 or positif value and the significant level 0,002 under 0,05. And (3) there is a significant influence of auditor experience variable to client satisfaction based on the test result that is audit experience variable (X3) the correlation value 0,253 > 0 or positif value and the significant level is 0,002 under 0,05. Keyword : Audit Quality, Auditor Change, Auditor Experience, KAP, Client Satisfaction.

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