<![CDATA[This study examines the effect of audit quality factors on client satisfaction, with the performance of Public Accounting Firms (KAP) as a moderating variable within the context of non-public companies across diverse industrial sectors. A quantitative approach was employed, involving 273 respondents from 31 non-public firms. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The findings reveal that auditor experience and audit committee involvement significantly and positively affect client satisfaction. In contrast, other factors such as understanding the client's industry, responsiveness to client needs, compliance with general auditing standards, and KAP leadership involvement did not show significant effects. Audit quality factors were collectively found to positively and significantly influence client satisfaction. However, the moderating role of KAP performance was not supported across most relationships, except in diminishing the influence of KAP leadership involvement on satisfaction. These findings indicate that not all audit quality dimensions contribute equally to shaping client satisfaction. Theoretically, the results enhance understanding audit quality dynamics and firm performance in non-public sector settings. Practically, the study provides direction for accounting firms to prioritize quality dimensions with the most significant influence on client perceptions. The novelty of this research lies in its incorporation of KAP performance as a moderating variable in the relationship between audit quality and client satisfaction, particularly within the underexplored context of non-public companies.]]>
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