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
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Volume 06 Issue 10 October 2023
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