Relationship between Perceived Audit Quality, Satisfaction, Information Exchange and Retention of the Client in Non–Listed Companies
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Abstract
The objectives of this research were to study 1) the relationship between perceived audit quality and client’s satisfaction, 2) the relationship between client’s satisfaction and client’s retention, and 3) the moderating effect of information exchange on the relationship between client’s satisfaction and client’s retention. This research collected the data from 423 informants which are in non – listed companies group by using a questionnaire. The collected data was analyzed by Structural Equation Model (SEM).
The results of this research disclose that perceived audit quality has significant positive effect on client’s satisfaction and client’s satisfaction also has significant positive effect on client’s retention. Moreover, the results indicate that low Information exchange situation strengthens the relationship between client’s satisfaction and client’s retention.
Keywords: 1) Perceived Audit Quality 2) Satisfaction 3) Retention 4) Information Exchange 5) Non–Listed Companies
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References
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