Accounting Firms Attributes Affecting Customers’ Loyalty

Abstract

The research aims to 1) study the level of accounting user's opinion on the characteristics of the accounting 2) to determine the level of loyalty of service users towards the accounting firm and 3) to study the characteristics of the accounting firms that affect the loyalty of service users towards the accounting firm. The sample consisted of 223 accounting firm users. The tools used in the study were questionnaires. Data were analyzed by frequency, percentage, mean, standard deviation, and hypothesis test using the multiple regression analysis. The research found that the sampling group had a high level of opinion on the accounting firm's characteristics of reliability, confidence, tangible, empathy, and responsiveness. In addition, loyalty in terms of word-of-mouth behavior, intention to purchase, price sensitivity, and complaints behavior were also high. The results of multiple regression analysis found that all aspects of the accounting office's characteristics were reliability responsiveness confidence empathy (and tangible statistically significant at 0.05. The best predictors were confidence.