The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia
This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email communication. The c...
| _version_ | 1825714550998040576 |
|---|---|
| author | Ashari Ismail Muhammed Hariri Bakri Mohd Norazmi Nordin Habibullah Othman Azaze Azizi Abdul Adis |
| author_facet | Ashari Ismail Muhammed Hariri Bakri Mohd Norazmi Nordin Habibullah Othman Azaze Azizi Abdul Adis |
| author_sort | Ashari Ismail |
| collection | UMS |
| description | This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of the corporate image between the dependent and independent variables. The study found that only empathy of service quality has a significant relationship with corporate image and corporate image also a significant relationship toward auditee satisfaction. In another finding, the researchers found an entire mediating effect relationship of the corporate image between assurance and auditee satisfaction. Research such as this is deemed essential to manage SME firms and audit firms alongside academics who may want to pursue the subject matter further. From the recent finding, an audit firm should be given the attention of Assurance and empathy of SERVQUAL and corporate image variable if they need to survive in the competitive environment of the economy facing the world of the pandemic of Covid-19. The research findings are also imperative to scholars by adding current knowledge on service quality, internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because it only limited to smalls and medium enterprise firms. |
| first_indexed | 2024-03-06T03:13:30Z |
| format | Article |
| id | ums.eprints-31674 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:13:30Z |
| publishDate | 2021 |
| publisher | Science Research Society |
| record_format | dspace |
| spelling | ums.eprints-316742022-02-25T03:59:11Z https://eprints.ums.edu.my/id/eprint/31674/ The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia Ashari Ismail Muhammed Hariri Bakri Mohd Norazmi Nordin Habibullah Othman Azaze Azizi Abdul Adis HD2340.8-2346.5 Small and medium-sized businesses, artisans, handicrafts, trades This research aims to analyze the possible effects of audit firms' service quality on auditee satisfaction and the mediating role of SMP firms' corporate image in receiving audit services in Malaysia. Raw data were collected used structured questionnaires through email communication. The collected data were analyzed first using descriptive statistics, followed by correlation analysis to establish the mediating effects of the corporate image between the dependent and independent variables. The study found that only empathy of service quality has a significant relationship with corporate image and corporate image also a significant relationship toward auditee satisfaction. In another finding, the researchers found an entire mediating effect relationship of the corporate image between assurance and auditee satisfaction. Research such as this is deemed essential to manage SME firms and audit firms alongside academics who may want to pursue the subject matter further. From the recent finding, an audit firm should be given the attention of Assurance and empathy of SERVQUAL and corporate image variable if they need to survive in the competitive environment of the economy facing the world of the pandemic of Covid-19. The research findings are also imperative to scholars by adding current knowledge on service quality, internal audit and risk management. Nonetheless, its sample size limits the study. Therefore, the results do not represent the whole business organization because it only limited to smalls and medium enterprise firms. Science Research Society 2021 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/31674/2/The%20Mediating%20Role%20of%20Corporate%20Image%20Relationship%20between%20SERVQUAL%20and%20Auditee%20Satisfaction%20The%20Study%20of%20Smalls%20and%20Medium%20Enterprise%20in%20Malaysia_ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/31674/1/The%20Mediating%20Role%20of%20Corporate%20Image%20Relationship%20between%20SERVQUAL%20and%20Auditee%20Satisfaction%20The%20Study%20of%20Smalls%20and%20Medium%20Enterprise%20in%20Malaysia.pdf Ashari Ismail and Muhammed Hariri Bakri and Mohd Norazmi Nordin and Habibullah Othman and Azaze Azizi Abdul Adis (2021) The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia. Turkish Online Journal of Qualitative Inquiry (TOJQI), 12. pp. 1799-1814. ISSN 1309-6591 https://tojqi.net/index.php/journal/article/view/3055/2052 |
| spellingShingle | HD2340.8-2346.5 Small and medium-sized businesses, artisans, handicrafts, trades Ashari Ismail Muhammed Hariri Bakri Mohd Norazmi Nordin Habibullah Othman Azaze Azizi Abdul Adis The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title | The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title_full | The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title_fullStr | The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title_full_unstemmed | The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title_short | The Mediating Role of Corporate Image Relationship between SERVQUAL and Auditee Satisfaction: The Study of Smalls and Medium Enterprise in Malaysia |
| title_sort | mediating role of corporate image relationship between servqual and auditee satisfaction the study of smalls and medium enterprise in malaysia |
| topic | HD2340.8-2346.5 Small and medium-sized businesses, artisans, handicrafts, trades |
| url | https://eprints.ums.edu.my/id/eprint/31674/2/The%20Mediating%20Role%20of%20Corporate%20Image%20Relationship%20between%20SERVQUAL%20and%20Auditee%20Satisfaction%20The%20Study%20of%20Smalls%20and%20Medium%20Enterprise%20in%20Malaysia_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/31674/1/The%20Mediating%20Role%20of%20Corporate%20Image%20Relationship%20between%20SERVQUAL%20and%20Auditee%20Satisfaction%20The%20Study%20of%20Smalls%20and%20Medium%20Enterprise%20in%20Malaysia.pdf |
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