Does Audit Quality Affect Client Satisfaction of Non Profit Organization in Indonesia?
- 10.2991/aebmr.k.200415.023How to use a DOI?
- audit quality, client satisfaction, non profit organization
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.
- © 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/).
Cite this article
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 -