Does Audit Quality Affect Client Satisfaction of Non Profit Organization in Indonesia?

DOI

10.2991/aebmr.k.200415.023How to use a DOI?

Keywords

audit quality, client satisfaction, non profit organization

Abstract

The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develops such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community empowerment in Indonesia, where audit quality had been questioned. The authors use non-simultaneous regression models to analyses the factors of perceived audit quality and client satisfaction on each of 12 dimensions of audit quality by Carcello et al exclude audit committee involvement. The result from 293 non-profit organizations that were surveyed showed that auditor expertise and responsiveness to client needs are positively associated to client satisfaction. In contrary, this study found that competence, independence, due care, commitment to quality, conduct of field work, high ethical standards and auditor skepticism were not associated to client satisfaction despite these factors are the common requirement of audit conduct. Overall, we can conclude that the role of communication and relationship is very important to client satisfaction.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mika Marsely
PY  - 2020
DA  - 2020/04/17
TI  - Does Audit Quality Affect Client Satisfaction of Non Profit Organization in Indonesia?
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 118
EP  - 122
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.023
DO  - 10.2991/aebmr.k.200415.023
ID  - Marsely2020
ER  -