Kualiti perkhidmatan, kepuasan pelanggan dan kesetiaan terhadap firma audit
Quality of service, customer satisfaction and loyalty toward audit firms
DOI:
https://doi.org/10.37134/mrj.vol9.2.5.2020Keywords:
kualiti perkhidmatan, kepuasan pelanggan, firma auditAbstract
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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References
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Arens, A.A., Loebbecke J.K., Lemon W. M., and Splettstoesser I. B. (2003). Auditing and Other Assurance Services (9th Canadian ed.). Toronto, ON: Prentice Hall Canada Inc.
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Boone, and Kurtz (1996). Contemporary Marketing 7th Edition: The Dryden Press, Harcourt Brace College Publisher.
Booth, D. (ed.) (2003) Fighting Poverty in Africa: Are PRSPs Making a Difference? London: Overseas Development Institute.
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Dick, A. and Basu, K. (1994). Customer loyalty: towards an integrated framework. Journal of the Academy of Marketing Science 22 (2), 99-113.
Eboli L & Mazzulla G. (2015). Relationships between rail passengers’ satisfaction and service quality: a framework for identifying key service factors. Public Transport 7(2):185-201.
(DOI:http://dx.doi.org/10.1007/s12469-014-0096-x.)
Eiras M, Escoval A, Grillo, Mi & Silva-Fortes C. (2014). The hospital survey on patient safety culture in Portuguese hospitals: Instrument validity and reliability. International Journal of Health Care Quality Assurance 27(2):111-122.
(DOI:https://doi.org/10.1108/IJHCQA-07-2012-0072.)
Gayan Nayanajith, D. A. & Dissanayake, D. M. R. (2019) "Internet banking Adoption in the Context of Innovation and E-Service Quality: A Review on Concepts and Practices", Journal of Environmental Science, Computer Science and Engineering & Technology, 8(3), 208-221.
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Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim and Salmi Mohd Isa. (2006), “Service Quality, Client Satisfaction and Loyalty Towards Audit Firms”, Managerial Auditing Journal, 21(7), 738-756.
Johnson, B., and Christensen, L. (2004). Educational research: Quantitative, qualitative, and mixed approaches (2nd edition). Boston, MA: Pearson Education Inc.
Krejcie, R.V., and Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610.
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Macintosh, G. and Lockshin L. S., (1997), "Retail relationships and store loyalty: A multi-level perspective," International Journal of Research in Marketing, 14, 487-497.
Mujinga, M., Eloff, M. M., and Kroeze, J. H. (2018). System usability scale evaluation of online banking services: A South African study. South African Journal of Science, 114(3-4), 1-8.
Mustafa, Z., Mohamed W.N., and Shahabuddin F.A. (2007). Pengelasan Atribut Kualiti bagi Meningkatkan Kepuasan Pelanggan. Jurnal Pengukuran Kualiti dan Analisis, 3(1), 149-159.
Nguyen, N., and Leblanc, G. (2001). Corporate image and corporate reputation in customers' retention decisions in services. Journal of Retailing and Consumer Services, 8 (4), 227-236.
Özlen, M. K., & Djedovic, I. (2017). Online banking acceptance: The influence of perceived system security on perceived system quality. Accounting and Management Information Systems, 16(1), 164-178.
Parasuraman, A., Berry, L.L and Zeithaml, V (1985). A conceptual model of service quality and the implications for future research. Journal of Marketing Management, 49, 41-51.
Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1988). A conceptual model of service quality and its implication. Journal of Marketing, 49: 41-50
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Rust, R.T. and Zahorik, A.J. (1993), “Customer satisfaction, customer retention and market share”, Journal of Retailing, 69(2), 193-215.
Shemwell, D. J., Yavas, U., and Bilgin, Z. (1998). ”Customer – Service Provider Realtionship: An Empirical Test of a Model of Service Quality, Satisfaction and Relationship – Oriented Outcomes”. International Journal of Service Industry Management, 9(2), 155-168.
Sureshchandar, G.S., Rahendran, C., and Anantharaman, R.N. (2002). The relationship between service quality and customer satisfaction – a factor specific approach. Journal of Service Marketing, 16 (4), 363-379.
Yi, Youjae (1990), "A Critical Review of Consumer Satisfaction," in Review of Marketing 1990, ed. Valarie A. Zeithaml, Chicago; American Marketing Association, 68-123.
Zeithaml, V.A. and Bitner, M. J. (2000) Services Marketing: Integrating customer focus across the firm, 2nd ed., Irwin/ McGraw-Hill, Boston, M.A.
Arens, A.A., Loebbecke J.K., Lemon W. M., and Splettstoesser I. B. (2003). Auditing and Other Assurance Services (9th Canadian ed.). Toronto, ON: Prentice Hall Canada Inc.
Bellini, C.G.P., Lunardi, G.L. and Henrique, J.L. (2005). Service quality in banks: Insights from the Brazilian Experience. Journal of Internet Banking and Commerce, 10 (3), 721-735.
Bloemer, J. (1999). Linking perceived service quality and service loyalty: a multi-dimensional perspective. European Journal of Marketing, 33(12), 1082-1106.
Boone, and Kurtz (1996). Contemporary Marketing 7th Edition: The Dryden Press, Harcourt Brace College Publisher.
Booth, D. (ed.) (2003) Fighting Poverty in Africa: Are PRSPs Making a Difference? London: Overseas Development Institute.
Chelliah, S., Sulaiman, M. and Mohd Yusoff, Y. (2010). Internationalization and performance: small and medium enterprises (SMEs) in Malaysia. International Journal of Business and Management, 5:27-37.
Coyne, K. (1989). Beyond service fads meaningful strategies for the real world. Sloan Management Review. 30, 69 -76.
Dick, A. and Basu, K. (1994). Customer loyalty: towards an integrated framework. Journal of the Academy of Marketing Science 22 (2), 99-113.
Eboli L & Mazzulla G. (2015). Relationships between rail passengers’ satisfaction and service quality: a framework for identifying key service factors. Public Transport 7(2):185-201.
(DOI:http://dx.doi.org/10.1007/s12469-014-0096-x.)
Eiras M, Escoval A, Grillo, Mi & Silva-Fortes C. (2014). The hospital survey on patient safety culture in Portuguese hospitals: Instrument validity and reliability. International Journal of Health Care Quality Assurance 27(2):111-122.
(DOI:https://doi.org/10.1108/IJHCQA-07-2012-0072.)
Gayan Nayanajith, D. A. & Dissanayake, D. M. R. (2019) "Internet banking Adoption in the Context of Innovation and E-Service Quality: A Review on Concepts and Practices", Journal of Environmental Science, Computer Science and Engineering & Technology, 8(3), 208-221.
Gremler, D.D. and Brown, S.W. (1996), 'Service loyalty: its nature, importance, and implications", in Edvardsson, B. et al., (Eds), Advancing Service Quality. A Global Perspective, International Service Quality Association, pp. 171-80.
Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim and Salmi Mohd Isa. (2006), “Service Quality, Client Satisfaction and Loyalty Towards Audit Firms”, Managerial Auditing Journal, 21(7), 738-756.
Johnson, B., and Christensen, L. (2004). Educational research: Quantitative, qualitative, and mixed approaches (2nd edition). Boston, MA: Pearson Education Inc.
Krejcie, R.V., and Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610.
Kotler, P.S., and Armstrong, G. (1999). “Principles of Marketing”. 8th Edition. New Jersey: Prentice Hall.
Macintosh, G. and Lockshin L. S., (1997), "Retail relationships and store loyalty: A multi-level perspective," International Journal of Research in Marketing, 14, 487-497.
Mujinga, M., Eloff, M. M., and Kroeze, J. H. (2018). System usability scale evaluation of online banking services: A South African study. South African Journal of Science, 114(3-4), 1-8.
Mustafa, Z., Mohamed W.N., and Shahabuddin F.A. (2007). Pengelasan Atribut Kualiti bagi Meningkatkan Kepuasan Pelanggan. Jurnal Pengukuran Kualiti dan Analisis, 3(1), 149-159.
Nguyen, N., and Leblanc, G. (2001). Corporate image and corporate reputation in customers' retention decisions in services. Journal of Retailing and Consumer Services, 8 (4), 227-236.
Özlen, M. K., & Djedovic, I. (2017). Online banking acceptance: The influence of perceived system security on perceived system quality. Accounting and Management Information Systems, 16(1), 164-178.
Parasuraman, A., Berry, L.L and Zeithaml, V (1985). A conceptual model of service quality and the implications for future research. Journal of Marketing Management, 49, 41-51.
Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1988). A conceptual model of service quality and its implication. Journal of Marketing, 49: 41-50
Parasuraman, A., Zeithaml, V.A and Berry, L. L. (1991). Perceived Service Quality As ACustomer Based Performance Measure: An Empirical Examination of OrganisationalBarriers Using An Extended Service Quality Model. Human Resource Management. 30(3), 335-64.
Rust, R.T. and Zahorik, A.J. (1993), “Customer satisfaction, customer retention and market share”, Journal of Retailing, 69(2), 193-215.
Shemwell, D. J., Yavas, U., and Bilgin, Z. (1998). ”Customer – Service Provider Realtionship: An Empirical Test of a Model of Service Quality, Satisfaction and Relationship – Oriented Outcomes”. International Journal of Service Industry Management, 9(2), 155-168.
Sureshchandar, G.S., Rahendran, C., and Anantharaman, R.N. (2002). The relationship between service quality and customer satisfaction – a factor specific approach. Journal of Service Marketing, 16 (4), 363-379.
Yi, Youjae (1990), "A Critical Review of Consumer Satisfaction," in Review of Marketing 1990, ed. Valarie A. Zeithaml, Chicago; American Marketing Association, 68-123.
Zeithaml, V.A. and Bitner, M. J. (2000) Services Marketing: Integrating customer focus across the firm, 2nd ed., Irwin/ McGraw-Hill, Boston, M.A.
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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: Quality of service, customer satisfaction and loyalty toward audit firms. Management Research Journal, 9(2), 59–69. https://doi.org/10.37134/mrj.vol9.2.5.2020
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