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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...

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Main Authors: Ashari Ismail, Muhammed Hariri Bakri, Mohd Norazmi Nordin, Habibullah Othman, Azaze Azizi Abdul Adis
Format: Article
Language:English
English
Published: Science Research Society 2021
Subjects:
HD2340.8-2346.5 Small and medium-sized businesses, artisans, handicrafts, trades
Online Access: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
https://eprints.ums.edu.my/id/eprint/31674/
https://tojqi.net/index.php/journal/article/view/3055/2052
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spelling my.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
institution Universiti Malaysia Sabah
building UMS Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sabah
content_source UMS Institutional Repository
url_provider http://eprints.ums.edu.my/
language English
English
topic HD2340.8-2346.5 Small and medium-sized businesses, artisans, handicrafts, trades
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
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.
format Article
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
title 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_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_sort mediating role of corporate image relationship between servqual and auditee satisfaction: the study of smalls and medium enterprise in malaysia
publisher Science Research Society
publishDate 2021
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
https://eprints.ums.edu.my/id/eprint/31674/
https://tojqi.net/index.php/journal/article/view/3055/2052
_version_ 1760230923399331840
score 13.211869

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