ANALISIS PENGARUH KUALITAS AUDIT DAN PERGANTIAN AUDITOR TERHADAP KEPUASAN KLIEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI SEMARANG)

The purpose of this research is to find out whether the audit quality and auditing substitution influencing the client's satisfaction on manufacturing companies in Semarang in using the Public Accountant Office's service that aimed to audit the company's financial statement which will be used as the decision taking. There are three hypotheses proposed, where all of them were tested by using linear multiple regression which are t-test, f-test, and test of determination coefficient (Adjusted R 2 ) with the degree of reliability of 95% (a = 0,05). This research results show that there is a significant influence among audit quality and auditor's substitution to client's satisfaction. Based on the research results it can be stated that for the audit quality and auditor's substitution variables have a significant and positive influences to client's satisfaction on raising a trust with Public Accountant Office on using their audit's services, because the lower level of audit quality that a Public Accountant Office served can influence the client to shift to other auditor because they assume that former auditor were not able to give that client want. While in contrary is the level of audit quality of a Public Accountant Office increase then it will influence the client's satisfaction on raising a trust to them.