PENGARUH KUALITAS JASA AUDIT TERHADAP KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN SWASTA DI JAWA

Abstract

ABSTRACT This research is to re-examine the effect of service quality audit from Tangible, Reliability, Responseveness, Empathy and Assurance dimenssion on customer satisfaction of Audit Firm in Java Public Company empirically as Ismail et al. (2006) studies but in a different sample location. This study as for becoming object from this research is customer Audit Firms which located in Java. The primary data of this received from a client of Audit Firm in Java, that collected by mail survey and personal contact. A 300 questionaires are send via mail survey to client of Audit Firm and 100 via personal contact. A 89 respondents give their perception (respon rate 22,25%). The data analyze by using regression analysis. Result of hypothesis Examination indicate that there is influence between service quality audit from tangibles, responsiveness and Empathy dimenssion on customer satisfaction. This indicated that tangibles, responsiveness and Empathy dimenssion of service audit quality have significant impact on customer satisfaction. There are not influence between service quality audit from Reliability and Assurance dimenssion on customer satisfaction. This indicated that Reliability and Assurance dimenssion of service audit quality have not significant impact on customer satisfaction. Keywords: Service Quality Audit, Customer Satisfaction, Reliability, Responseveness, Assurance, Empathy, Tangibles