PENGARUH KUALITAS LAPORAN AUDIT DAN CITRA KANTOR AKUNTAN PUBLIK TERHADAP KEPUASAN KLIEN (Studi Pada Perusahaan Go Public yang Memiliki Kantor Cabang Di Kota Palembang)

Fatma Khairani, Terti Wahyudi, Ahmad Subeki
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Abstract

This research aims to determine the effect of quality audit reports and public accountant company image for client satisfaction (company goes public) in 2016 which has a branch office in the Palembang city. The sample of this research in 20 clients of public accountant company (companies go public). This research method uses quantitative approach and multiple linear regression analysis data with SPSS version 23,00. The result showed that partially the quality of audit report influence significantly for the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang City., but the image of the public accountant company doesn’t significantly affect the client satisfaction (companies go public) in 2016 which has a branch office in the Palembang city. And simultaneously, the quality of audit reports and the image of public accountant company significantly influence the client satisfaction (company go public) in 2016 which has a branch office in the Palembang city. 
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审计报告和公共会计办公室形象对客户满意度的影响(对在Palembang拥有分支机构的上市企业的研究)
本研究旨在确定质量审计报告和会计师公司形象对客户满意度的影响(公司在2016年上市),该公司在巨港市设有分公司。本研究的样本为20家会计师事务所(上市公司)的客户。本研究方法采用定量方法和多元线性回归分析数据与SPSS版本23000。结果表明,2016年在巨港市设有分公司的审计报告质量对客户满意度(上市公司)的部分影响显着。,但在巨港市设有分公司的2016年上市会计师公司的形象对客户满意度(公司上市)没有显著影响。同时,审计报告的质量和会计师公司的形象显著影响客户满意度(公司2016年上市),该公司在巨港市设有分公司。
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