PENGARUH KUALITAS AUDIT, KINERJA AUDITOR, KUALITAS LAYANAN AUDITOR, KOMPETENSI AUDITOR DAN SKEPTISISME AUDITOR TERHADAP KEPUASAN KLIEN DAN IMPLIKASINYA PADA LOYALITAS KLIEN (Studi Empiris pada KAP di Propinsi Daerah Istimewa Yogyakarta)

Abstract

Abstract

This study aims to determine and study the effect of audit quality, auditor performance, auditor
service quality, auditor competence and auditor skepticism to client satisfaction and client loyalty. The
research was conducted on KAP in the Province of Yogyakarta Special Region.
Object of this research or unit of analysis is individual, that is client from KAP. The sample used in
this study as many as 262 people. Data collection tool used in this study is a questionnaire, which has
been tested its validity and reliability with CFA method. Hypothesis testing is done by using Structural
Equation Modeling (SEM).
The results of this study indicate that: (1) audit quality, auditor performance, auditor service quality,
auditor competence, and auditor skeptic have positive and significant influence on client satisfaction;
(2) auditor performance, and client satisfaction have positive and significant impact to client's loyalty,
while audit quality and service quality of auditor have negative and insignificant effect to client's
loyalty; (3) client satisfaction mediates the effect of audit quality, and the quality of the auditor's
service on client loyalty, but client satisfaction does not mediate the effect of the auditor's performance
on client loyalty.

Keywords : audit quality, auditor performance, auditor service quality, auditor competence,
auditor skepticism, client satisfaction, client loyalty, CFA, SEM.