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Jurnal Bisnis, Ekonomi, Manajemen, dan Kewirausahaan Abnus Publisher

The Impact of Service Quality on Client Satisfaction: Trust as Mediator, Brand Image as Moderator

2022-05-16
Published
42-51
Pages
OPEN
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MM
Mulyadi Mulyadi
Mahasiswa Program Magister Manajemen, Universitas Dr.Soetomo
SS
Sukesi Sukesi
Mahasiswa, Program Studi Magister Manajemen, Universitas Dr.Soetomo
S
Santi Budiman
3Sekolah Tinggi Ilmu Ekonomi Isti Ekatana Upaweda
Abstract

Purpose: This study aims to analyze the effect of service quality on trust and client satisfaction, with trust mediating and brand image moderating the relationship between service quality and satisfaction at the Public Accounting Firm Drs. Henry Sugeng Sidoarjo branch.

Research Methodology: A quantitative approach with a causal research design was used. The sample consisted of 75 clients who had used the audit services of the firm between 2021 and 2023. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with SmartPLS software version 3.

Results: Service quality significantly affects client trust and satisfaction. Trust has a significant positive effect on satisfaction, while brand image does not significantly moderate the relationship between service quality and satisfaction. Trust mediates the effect of service quality on satisfaction.

Conclusions: The study concludes that service quality significantly positively affects client trust and satisfaction at Drs. Henry & Sugeng Public Accounting Firm (Sidoarjo Branch) from 2021–2023. Trust and service quality both have a significant positive impact on client satisfaction. However, brand image does not significantly moderate the relationship between service quality and satisfaction.

Limitations: This study is limited by its reliance on a specific client sample from Drs. Henry & Sugeng Sidoarjo Branch, and the use of historical data may not predict future trends. Future research could use real-time data or explore other industries to provide broader insights.

Contributions: This study provides insights into the relationships between service quality, trust, brand image, and client satisfaction in public accounting.

Brand Image Client Satisfaction Service Quality Trust
How to Cite
Mulyadi, M., Sukesi, S., & Budiman, S. (2022). The Impact of Service Quality on Client Satisfaction: Trust as Mediator, Brand Image as Moderator. Jurnal Bisnis, Ekonomi, Manajemen, Dan Kewirausahaan , 2(1), 42-51. https://doi.org/10.52909/jbemk.v4i2.185
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How to Cite

Mulyadi, M., Sukesi, S., & Budiman, S. (2022). The Impact of Service Quality on Client Satisfaction: Trust as Mediator, Brand Image as Moderator. Jurnal Bisnis, Ekonomi, Manajemen, Dan Kewirausahaan , 2(1), 42-51. https://doi.org/10.52909/jbemk.v4i2.185
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