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

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.

Pengaruh Audit Tenure Dan Independensi Melalui Kualitas Audit Terhadap Kepuasan Auditee Pada Kantor Akuntan Publik Di Kota Batam

“…Bagaimana kualitas audit yang diberikan oleh auditor akan berdampak pada hasil kepuasan auditee yang dirasakan oleh klien. Hal ini juga didukung oleh penelitipeneliti lainnya yaitu: (Priyanto, 2016), (NiJagtia & Lemieux, 2018), (Marliyati, 2009), (Marsely, 2020), (Vardjani et al, 2017), (Huzaini et al, 2017).…”

Investigating Fraud Risks Assessment Practices in Public Sector Audits

“…Auditors contribute to the credibility of financial statements (Ismail et al, 2019). Competence, prudence, and commitment to audit quality are general requirements that auditors must have (Marsely, 2020). Auditors who have more knowledge, skills, and services are thought to be able to carry out better audits despite experiencing obstacles and time constraints.…”