Rizaldi, Maulana (2014) PENGARUH KOMPETENSI, SKEPTISME DAN ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (Studi pada Perusahaan Manufaktur Go Public di Provinsi Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH KOMPETENSI, SKEPTISME DAN ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN.pdf - Published Version Restricted to Registered users only until 2014. Download (2MB) |
Abstract
This study discusses the influence of Competence , Skepticism and Audit Quality Attributes to Client Satisfaction . The questionnaire was sent to the audit client , a manufacturing company that went public in Banten province , 52 useable questionnaires were returned , giving a response rate of 43 percent . The data were processed using the software Statistical Product and Service Solutions ( SPSS ) version 20.0 .. The results indicate that audit quality attributes KAP has a higher value than the quality attributes of the audit team . Further analysis shows that client satisfaction is significantly associated with the four attributes that audit quality KAP . experience , responsive , independent and KAP commitment to audit quality . The results also indicate that client satisfaction is significantly associated with audit quality attributes of the audit team , the experience with the client , Independence , involvement in work , the implementation of the field work , ethics and understanding of accounting and auditing standards . Clients auditor considers high competence to make the client feel satisfied , while the auditor 's skepticism makes the client feel less satisfied
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini membahas tentang pengaruh antara Kompetensi, Skeptisme dan Atribut Kualitas Audit terhadap Kepuasan Klien. Kuesioner dikirimkan kepada klien audit, yaitu perusahaan manufaktur go public di Provinsi Banten, 52 kuesioner dikembalikan bisa digunakan, memberikan tingkat respon sebesar 43 persen. Data diolah dengan menggunakan software Statistical Product and Service Solution (SPSS) versi 20.0.. Hasil penelitian menunjukkan bahwa atribut kualitas audit KAP memiliki nilai yang lebih tinggi dari atribut kualitas tim audit. Analisis lebih lanjut menunjukkan bahwa kepuasan klien secara signifikan terkait dengan empat atribut kualitas audit KAP yaitu. pengalaman, responsif, Independen dan komitmen KAP terhadap kualitas audit. Hasil juga menunjukkan bahwa kepuasan klien secara signifikan berhubungan dengan atribut kualitas audit tim audit, yaitu pengalaman dengan klien,Independensi, keterlibatan dalam pekerjaan, pelaksanaan pekerjaan lapangan, etika dan memahami standar akuntansi dan auditing . Klien menganggap kompetensi auditor yang tinggi membuat klien merasa puas, sementara skeptisme auditor membuat klien merasa kurang puas. | |||||||||
| Uncontrolled Keywords: | Keywords : Competence , Skepticism , Attributes Audit Quality , Client Satisfaction Kata kunci: Kompetensi, Skeptisme, Atribut Kualitas Audit, Kepuasan Klien | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Apr 2022 13:25 | |||||||||
| Last Modified: | 25 Apr 2022 13:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13754 |
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