Kualiti perkhidmatan, kepuasan pelanggan dan kesetiaan terhadap firma audit

Quality of service, customer satisfaction and loyalty toward audit firms

  • Mohd Abdullah Jusoh Fakulti Pengurusan dan Ekonomi, Universiti Pendidikan Sultan Idris, Tanjung Malim, Perak, Malaysia
  • Norazura Mohd Sulaiman Universiti Pendidikan Sultan Idris, Tanjung Malim, Perak, Malaysia
Keywords: kualiti perkhidmatan, kepuasan pelanggan, firma audit

Abstract

Kajian ini dilaksanakan bertujuan menilai kualiti perkhidmatan yang ditawarkan oleh firma audit. Dimensi yang dinilai ialah hubungan kualiti perkhidmatan, kepuasan dan kesetiaan pelanggan terhadap perkhidmatan audit yang ditawarkan. Kajian ini menggunakan kaedah survey dan model SERVQUAL digunakan bagi mengukur tanggapan dan jangkaan kualiti perkhidmatan yang diterima. Penemuan mendapati dimensi kebolehpercayaan dianggap sebagai elemen yang paling penting. Dapatan kajian juga menunjukkan  wujud jurang antara tiga dimensi kecuali dimensi bentuk fizikal dan jaminan. Ia menunjukkan pelanggan hanya berpuas hati dengan dimensi ini tapi tidak pada tiga dimensi lain. Dimensi kebolehpercayaan mempunyai pengaruh yang kuat dengan kepuasan pelanggan untuk menjadi pelanggan setia terhadap perkhidmatan yang ditawarkan. Kesimpulannya, hasil kajian dapat dijadikan panduan oleh firma audit untuk meningkatkan kualiti perkhidmatan pada masa akan datang.

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Published
2020-08-10
How to Cite
Jusoh, M. A., & Mohd Sulaiman, N. (2020). Kualiti perkhidmatan, kepuasan pelanggan dan kesetiaan terhadap firma audit. Management Research Journal, 9(2), 59-69. https://doi.org/10.37134/mrj.vol9.2.5.2020