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PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN GCAS (GENERAL CONFERENCE AUDITING SERVICE)

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ABSTRACT THE INFLUENCE ON THE AUDIT QUALITY ATTRIBUTES TO GCAS CLIENT’S SATISFACTION Written by: Chrisny Melinda Simbolon NIM: 1332111 This research aimed to examine whether 12 audit quality attributtes namely audit experiences, understand the client's industry, responsive to the needs of clients, adhering to common standards, independence, conscientiousness, a strong commitment to quality audits, the involvement of the leadership of CAC, field work precisely, the involvement of audit committees, high ethical standards, and not easy to believe has an influence on client satisfaction there are audit process, communication and conduct, comments and reporting. The primary data of this study received from perception of financial managers, internal auditor, and accounting staff by mail survey to the GCAS’s Client in West Java Adventist Institutes. Analyze by SPSS v.16 Software.The method used on this research was simple regression analysis, normality test, coefficient correlation test, coefficient discrimination test, and hypothesis t-test with α = 0.05. Based on the hypothesis test results, significant values were obtained for Audit Quality Attributes with 0,00 < 0.05 related significantly to the Client Satisfaction. Keywords: Audit Quality Attributes, Client Satisfaction