The Effect of Service Quality on Client Satisfaction Through Trust in Brand Image Moderation at Public Accounting Firm Drs. Henry & Sugeng Sidoarjo Branch
DOI:
https://doi.org/10.52909/jbemk.v4i2.185Keywords:
Service Quality, Trust, Client Satisfaction, Brand ImageAbstract
The purpose of the study was to analyze the effect of service quality on trust; trust on client satisfaction and service quality on client satisfaction at the Public Accounting Firm Drs. Henry and Sugeng Sidoarjo branch; and to analyze the effect of Brand image in mediating the effect of service quality on satisfaction; and analyze the effect of trust in mediating the effect of service quality on client satisfaction at the Public Accounting Firm Drs. Henry and Sugeng Sidoarjo branch. Method The research approach uses a quantitative method. The type of research is causal, in addition, the study also uses a Survey research type. The sample of this study was determined by the Non-Prabability sampling technique, namely Purposive Sampling. The criteria for determining the research sample are clients who have used the audit services of the Public Accounting Firm Drs. Henry and Sugeng Sidoarjo Branch twice in the period 2021 - 2023. So the number of sample populations is 75. The data collection technique uses the questionnaire method. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS software version 3. The results of the analysis can be concluded that Service Quality has a significant positive effect on Client Trust and Satisfaction; and Trust has a significant positive effect on Client Satisfaction; while Service Quality has an insignificant positive effect on Satisfaction moderated by Brand Image on clients; however, Service Quality has a significant positive effect on Satisfaction mediated by Trust on clients who have used the Audit Services of the Public Accounting Firm Drs. Henry and Sugeng Sidoarjo Branch in 2021-2023.
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