Wiyantoro, Lili Sugeng and Pratama, Aries Afdal (2016) Pengaruh Opini Auditor, Audit Fee, Ukuran KAP dan Ukuran Perusahaan Klien terhadap Loyalitas Klien (Studi pada Perusahaan Manufaktur yang Listing di BEI). Jurnal Riset Akuntansi Terpadu, 9 (2). pp. 202-214. ISSN 1979 - 682X

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Abstract

The purpose of this research to know whether variable opinion auditors, audit fee, size of public accounting and size of the company affect loyality clients on manufacturing enterprises listing in the indonesia stock exchange. Client loyalty is an interesting topic of concern in this study to serve as a dependent variable. Loyalty is faithfulness counts for Clients and client trust against Auditors that always using the same auditor services up to the regulation set out the Government's auditor, where the 3 years when the client uses the same auditor is constantly in the regulation which established the Government then the client is considered loyal to the auditor, otherwise, once in 3 years the client has changed the auditor then the client is deemed not loyal to the auditor. Where as the opinion of the auditor, audit fee, size of public accounting and size of the company to be the deciding factor of the client loyalty which in this case being the independent variable. Processing and data analysis in this study uses the binary logistic regression in SPSS 20. Research object by 40 manufacturing companies listed in the Indonesia stock exchange (idx) with a period of 3 years in a row listings. Overall results are 2 independent variable influence significant positive and two other variables not affecting because there is another factor bigger influence. The results showed the auditor's opinion variables and the size of public accounting firm of the influential positf significantly to the loyalty of clients, while the other two variables, namely auditing fee was not significant positive effect on the client loyalty and company's size effect insignificant negative against the loyalty of clients.

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