Abstract

The purpose of this study is to test and examine the proposed hypotheses regarding the effect of audit service quality on client loyalty. The intense competition causes the public accounting firm to be oriented towards client satisfaction. With the satisfaction received by clients, it is expected to maintain client loyalty. The method used in this research is qualitative. Qualitative methods are descriptive research and tend to use analysis. Process and meaning are emphasized more in qualitative research. The theoretical basis is used as a guide so that the focus of the research is in accordance with the facts in the field. The results of the study explain the relationship between audit service quality and client loyalty. Based on the results of data analysis, the quality of audit services affects client loyalty.