1Nining Ika Wahyuni, 2Taufik Kurroman, 3Sudarno, 4Andriana
1,2,3,4Accounting Department, Faculty of Economic, Universitas Jember, Indonesia
DOI : https://doi.org/10.47191/ijmra/v6-i10-52Google Scholar Download Pdf
ABSTRACT:
This study aims to analyze whether the quality of service dimensions of the local government internal auditor affects the level of auditee satisfaction. This study uses a quantitative approach. The primary data obtained through a survey method by conducting interviews and questionnaires to respondents. The audit opinion related to the quality of audit services are measured by a 5 (five) scale range (strongly disagree = 1 to strongly agree = 5). In this study, five dimensions of service quality audit were used, consisting of tangible, reliability, responsiveness, assurance, and empathys. The research results show that the five dimensions of service quality are proven to have a significant effect on auditee satisfaction on the role of auditors in carrying out their functions as consultants. There is a strong and positive influence on the quality sevices of the auditor's role as a consultant on audit satisfaction. Results of the adjusted R square shows that 80.6% of the auditee satisfaction variable can be explained by the service quality dimensions, while the remaining 19.4% is influenced by other factors outside the service quality dimensions.
KEYWORD:Quality of service, Auditie satisfaction, Internal Auditor
REFERENCES:1) Anderson, E. S., & Jessen, S. A. (2003). Project maturity in organizations. International Journal of Project Management, 21(6), 457–461.
2) Crawford, L. H., & Cooke-Davies, T. J. (2005). Project governance: The pivotal role of the executive sponsor. PMI Global Congress Proceedings.
3) Gunarathne, U. W. H. D. P. (2014). Relationship between service quality and customer satisfaction in Sri Lankan hotel industry. International Journal of Scientific and Research Publications, 4(11), 2250–3153.
4) Ismail, I., Haron, H., Nasir Ibrahim, D., & Mohd Isa, S. (2006). Service quality, client satisfaction and loyalty towards audit firms: Perceptions of Malaysian public listed companies. Managerial Auditing Journal, 21(7), 738–756.
5) Keshavarz, Y., & Ali, M. H. (2015). The service quality evaluation on tourist loyalty in Malaysian hotels by the mediating role of tourist satisfaction. Mediterranean Journal of Social Sciences, 6(3 S2), 680.
6) Kidron, A., Ofek, Y., & Cohen, H. (2016). New perspective on the black box of internal auditing and organisational change. Managerial Auditing Journal.
7) Kotler, P., & Keller, K. L. (2007). Manajemen Pemasaran. Edisi Kedua Belas.
8) Kristiyani, M. (2020). Peran Inspektorat Daerah Sebagai Watch Dog, Konsultan dan Katalis (Studi pada Pemerintah Kota Salatiga). Jurnal Akuntansi Profesi, 11(1), 92–106.
9) Kurniawan, D. H., Ruldeviyani, Y., Adrian, M. R., Handayani, S., & Pohan, M. R. (2019). Data governance maturity assessment: A case study in IT Bureau of Audit Board. International Conference on Information Management and Technology (ICIMTech), 1, 629–634.
10) Lauw, J., & Yohanes, S. K. (2013). Analisa Pengaruh Kualitas Layanan Terhadap Kepuasan Pelanggan Di The Light Cup Cafe Surabaya Town Square Dan The Square Surabaya. Jurnal Strategi Pemasaran, 1(1).
11) Marković, S., & Raspor Janković, S. (2013). Exploring the relationship between service quality and customer satisfaction in Croatian hotel industry. Tourism and Hospitality Management, 19(2), 149–164.
12) Marliyati, M. (2009). Analisis Pengaruh Kualitas Jasa Audit Terhadap Loyalitas Klien Dengan Mediator Kepuasan Klien (Studi Empiris pada Perusahaan Go Public di Indonesia).
13) Ompusunggu, S. G., & Salomo, R. V. (2019). Analisis Pelaksanaan Sistem Pengendalian Intern Pemerintah di Indonesia. Jurnal Ilmiah Administrasi Publik, 5(1), 78–86.
14) Pickett, K. S. (2010). The internal auditing handbook. John Wiley & Sons.
15) Sawyer, R. K. (2005). Social emergence: Societies as complex systems. Cambridge University Press.
16) Srihadi. (2018). Mengenal Profesi Auditor Internal. Universitas Padjajaran.
17) Türk, Z., & Avcilar, M. Y. (2009). The Effects of Perceived Service Quality of Audit Firms on Satisfaction. Research Journal of Business Management, 2(1), 36–46.
18) Wardhana, H., & Baso, A. (2012). Perlunya Survey Indeks Kepuasan Auditee Terhadap Kinerja Pengawasan Itjen. Buletin Pengawasan Kementerian Energi Dan Sumber Daya Mineral, 9(1), 5–6.
19) Wijanto, S. H. (2018). Structural equation modeling dengan Lisrel 8.8. Graha Ilmu.
20) Zeithaml, V. A., Parasuraman, A., Berry, L. L., & Berry, L. L. (1990). Delivering quality service: Balancing customer perceptions and expectations. Simon and Schuster.
Volume 06 Issue 10 October 2023
There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.
Our Services and Policies
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected.
The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.
International Journal of Multidisciplinary Research and Analysis will publish 12 monthly online issues per year,IJMRA publishes articles as soon as the final copy-edited version is approved. IJMRA publishes articles and review papers of all subjects area.
Open access is a mechanism by which research outputs are distributed online, Hybrid open access journals, contain a mixture of open access articles and closed access articles.
International Journal of Multidisciplinary Research and Analysis initiate a call for research paper for Volume 07 Issue 12 (December 2024).
PUBLICATION DATES:
1) Last Date of Submission : 26 December 2024 .
2) Article published within a week.
3) Submit Article : editor@ijmra.in or Online
Why with us
1 : IJMRA only accepts original and high quality research and technical papers.
2 : Paper will publish immediately in current issue after registration.
3 : Authors can download their full papers at any time with digital certificate.
The Editors reserve the right to reject papers without sending them out for review.
Authors should prepare their manuscripts according to the instructions given in the authors' guidelines. Manuscripts which do not conform to the format and style of the Journal may be returned to the authors for revision or rejected. The Journal reserves the right to make any further formal changes and language corrections necessary in a manuscript accepted for publication so that it conforms to the formatting requirements of the Journal.