ANALISIS PENGARUH ATRIBUT-ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Mira Pramudianti

Abstract


The study about audit quality has been done. But study that purposed to examine the audit quality have influence to satisfaction is rare done. This research empirically re-examine the effect of audit quality to client satisfaction as Bhen et al. (1997) studies. The primary data of this study received from perception of financial managers or controller, that distributed by mail survey. A 137 manager/controller that registered in BEI Directory sent specially manufacture companyt. The quistionary 45 (32.9 %) gave their respons. The results showed that the were a different result between this study and Bhen et al. (1997).studys attribute that effected client satisfaction, the atribute is strong commitment on audit quality

Keywords


audit quality, client satisfaction

Full Text:

PDF

References


Armstrong, Gary dan Philip Kotler,2008, Prinsip prinsip pemasaran, Edisi kedelapan, Erlangga , Jakarta.

Ashton,A.H. 1991. Experience and Error frequency Knowlodge as potential Determinants of Audit Expertise, The Accounting Review.

Bhen et al.,2002,Pengaruh Kompetensi dan Indepedensi Auditor Terhadap Kualitas Audit, Simposium Nasional Akuntansi

Bonner,SE,1990.Experience and Error Frequency Knowledge as potential Determinants of Audit Expertise. The Accounting Review.

Boynton, William c, dan Kell, Walter G(1996) Modern Auditing,Sixht Edition, New York, John Willey and Sons, Inc.

Christ, M.y.1993 . A . Evidence on 7 % Nature of Audit Planning Problem Representation An Examination of Auditor Free Recalls. The Accounting Review.

Djuwanto P.5,1998, Metode Penelitian Survey, Penerbit Alfabeta, Bandung FASB,1991 Statement of Financial Accounting Concept, Accounting Standart.

Gaspersz V,2004, Manajemen Kualitas Dalam Industri Industri Sasa, PT. Gramedia . Pustaka Utama, Jakarta.

IAI,2001, Standart Profesi Akuntan Publik, Salemba Empat, Jakarta.

IAI,2010, Standart Profesiu Akuntan Publik, Salemba Empat , Jakarta

Kotler, Philip,2005, Manajemen Pemasaran, Jilid 2 Edisi Kesebelas, Terjemahan Benyamin Molan, PT. Tema Baru, Jakarta

Lukman , 2000, Pengukuran Tingkat Kepuasan Pelanggan, PT. Rineka Cipta, Jakarta

Lukman,2000,Pengukuran Tingkat Kepuasan Pelanggan , PT. Rineka Cipta, Jakarta.

Nelson, m.w.R. Libby & S.E Bonner,1995 , Knowledge Structure and The Estimation of Conditional Probabilities in Audit Planing. The Accounting Review.

Santoso, Gempur , 2005, Metode Penelitian Kuantitatif dan Kualitatif , Penerbit Prestasi Pustaka, Jakarta.SWimamora , Henry, 2002, Auditing , Yogyakarta. UPP AMP YKPN.

Sriwah joeni don Gudono,2000.Persepsi Akuntan terhadap Kode Etik , Jurnal Riset Akuntansi Indonesia

Sugiyono,2006 Statistika untuk penelitian , CV. Alfabeta, Cetakan Kesembilan , Bandung.

Sulton, William C dan Taylor ,2004, Modern Auditing , Edisi Enam, New York, Supriyanto,2001, John dan Sri Sugiyati , Pengantar Bisnis , Salemba, Yogyakarta.

Swasta DH, Basu dan Irawan , 1997, Mana jemen Pemasaran modern , Bagian Lembaga Manajemen Akademi Manajemen Perusahaan YLPN, Yogyakarta.

Tjiptono, Fandy , 2002, Manjemen Jasa , Edisi Kedua , Cetakan Ketiga, Andi Offset , Yogyakarta.

Triton,P.B . 2006 , SPSS 13.0 Terapan ; Riset Statistik Parometrik , CV.Andi offset, Yogyakarta.

Widagdo, Ridwan,2002, Atribut atribut kualitas Audit, Jurnal Riset Akuntansi Indonesia.

Zeithami, 1990. Meningkatkan Kinerja Pemasaran. Terjemahan Sumarno Zain.

Jakarta: Erlangga




DOI: http://dx.doi.org/10.30742/equilibrium.v12i1.110

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Equilibrium (Jurnal Ekonomi-Manajemen-Akuntansi)

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952