| dc.description.abstract | The rapid growth of service sectors all over the world and the deregulation of many
services industries have led researchers with an interest in quality issues and the
importance of acquiring more understanding about service quality.
The results of the empirical study indicate that the service quality instrument with fivedimension
provides good measurement of service quality in the context of professional
audit business; only one (i.e., empathy) out of five dimensions of service quality were
statistically significant related to customer satisfaction, service quality has a positive
effect on customer satisfaction, firm image and the price service have positive impact on
customer satisfaction, and the price of service directly influences service quality. The
impact on satisfaction from highest to lowest in order was, overall firm image, price
compared to quality and service quality (empathy), respectively. This indicates that the
firm image is the most important factor to customer satisfaction, price next and service
quality last from firms’ perspective.
From the study results, a significant expectation gap does exist in the sample population.
On average, management appears to be only marginally satisfied with audit firms’ service
quality. An audit firm always improves its ability by following technical training in the
area of client industry and should provide services as required. This research result can be
made as input related to policy improvement of audit quality, especially in improving
auditor understanding in area of client industry with a more regular performance of
technical training in the area of client industry.
The researcher’s empirical results showed the researcher may infer that the client believe
that no matter which audit firm they choose should have a certain degree of service
quality guaranteed in the highly competitive battle field. | en |
