Kepuasan Klien dan Kegunaan Laporan Audit Eksternal Stake Holder (Perspektif Klien Audit)

Ismail, Tubagus (2014) Kepuasan Klien dan Kegunaan Laporan Audit Eksternal Stake Holder (Perspektif Klien Audit). In: Seminar Nasional UT 2014, 23 Oktober 2014, Universitas Terbuka Convention Center (UTCC).

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Abstract

The purpose of the paper is to test a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS). The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditor’s competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders

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