PENGARUH KUALITAS AUDIT DAN PORTOFOLIO JASA AUDIT TERHADAP KEPUASAN KLIEN

Abstract

This research is aimed at analyzing the influence of audit quality and portfolio of audit service toward the client satisfaction in the office of public accountant in Semarang. This research includes the persons who prepare the financial report and the users of the financial reports as parts of audit quality attribu, so that they can give information concerning the audit quality from the client point of view. The sampling technique used is judgmental sampling with the elected accountant  and finance managers at BRI and BNI 46 Semarang, 95 respondents. The data used are primary data, with the instrument modified from the research of Widagdo (2002. The research result shows that the experience of doing audit has positive significance effect toward the client satisfaction (sig=0,000). While the client understanding to the industry also has positive significant effect toward the client satisfaction (sig=0.001). The response to the client needs also has positive significant effect toward the client satisfaction (sig=0,000). The tightness of the general standard has positive significant effect toward the client satisfaction (sig=0.001). The fifth test about  Infolvement of the KAP leader has positive significant effect toward the client satisfaction (sig=0,010). And the sixth test Comittment of Committee has positive significant effect toward the client satisfaction (sig=0,000). And the last test portfolio audit service has positive significant effect toward the client satisfaction (sig=0,012).

Keywords: The experience of doing audit, The client understanding to the industry, The response to the client needs, The tightness of the general standard, Infolvement of the KAP leader , Comittment of Committee, Porfolio audit service, Clent Satisfaction.