PENGARUH KUALITAS AUDIT DAN KUALITAS PELAYANAN PADA KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK DI BALI
Abstract
The study is aimed to analyze the influence of audit quality and service quality toward the client
satisfaction at the audit firms in Bali. The study was conducted at the company that became the audit
client of audit firm in Bali for the end year 2015 by using primary data obtained from questionnaires.
Method of sampling is convenience sampling and obtained samples of 156 companies. The questionnaire
can be used 81 questionnaires. Data analysis is done by multiple regression analysis model. The result
showed the audit quality and service quality has positive effect toward the client satisfaction. This
indicates that client satisfaction of audit firm in Bali is not only affected by technical competence and
independent of auditors, but also affected by quality of the service from marketing aspects.