ปัจจัยที่ส่งผลต่อความจงรักภักดีของลูกค้าของสำนักงานสอบบัญชีที่ให้บริการกิจการที่ไม่จดทะเบียนในตลาดหลักทรัพย์

Abstract

The objectives of this research were to study the relationship between perceived audit quality, communication style, client’s satisfaction, client’s loyalty and the moderating effect of information exchange on the relationship between client’s satisfaction and client’s loyalty. This research collected the data from 423 informants which are in non – listed companies group by using a structured questionnaire. The collected data was analyzed by Structural Equation Model (SEM). The results of this research disclosed that perceived audit quality had significant positive effect on client’s satisfaction but perceived audit quality did not have significant effect on client’s loyalty. Furthermore, affiliation communication style between auditor and client had significant positive effect on perceived audit quality and client’s satisfaction. However, dominance communication style between auditor and client did not have significant effect on perceived audit quality and client’s satisfaction. In addition, client’s satisfaction also had significant positive effect on client’s loyalty. Moreover, the results indicated that in low Information exchange situation strengthened the relationship between client’s satisfaction and client’s loyalty. In order to increase client’ s audit quality perception and satisfaction, auditor should communicate to client by demonstrating sympathy, sincerity and speaking clearly to the main point by using simple language. In addition, to create client’ s satisfaction that will result in client’s loyalty. The auditor should focus on audit quality. For instant, to show that auditor is independent, clearly understanding the client’ s business model and professionalism. In terms of information exchange, the results indicated that in low information exchange situation strengthened the relationship between client’s satisfaction and client’s loyalty because the majority of client in non – listed companies which have deficient accounting and auditing knowledge. Therefore, client’s suspicion can be occured during exchange the information. To mitigate client’s suspicion, the auditor should provide the knowledge about the importance and benefits of audit process by using simple language. As a result of decreased client’s suspicion, the loyalty also will be increased.