Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia

Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia

The purpose of this research is to explore the relationship between service quality, satisfaction and loyalty of the client to the audit firms in Malaysia. This paper uses a marketing model, SERVQUAL in order to measure service quality of audit firms in Malaysia. SERVQUAL model was used to measure...

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Main Author: Mohamad Fazzarudin, Mohamad Sabri
Format: Thesis
Language:eng
eng
Published: 2014
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HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/4027/1/s813425.pdf
https://etd.uum.edu.my/4027/2/s813425_abstract.pdf
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institution Universiti Utara Malaysia
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eng
advisor Che Ahmad, Ayoib
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Mohamad Fazzarudin, Mohamad Sabri
Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
description The purpose of this research is to explore the relationship between service quality, satisfaction and loyalty of the client to the audit firms in Malaysia. This paper uses a marketing model, SERVQUAL in order to measure service quality of audit firms in Malaysia. SERVQUAL model was used to measure the perceptions and expectations of small-medium enterprise companies on the services received from audit firms. The five dimensions of SERVQUAL model such as reliability, responsiveness, assurance, tangible and empathy were used to measure the service quality of audit firms. The research was conducted by using primary data. The interview sections were conducted only in area Sungai Petani where they represent two SMEs companies and one for audit firm. Meanwhile, questionnaires were sent to 600 SMEs companies in Malaysia as listed in Companies Commission of Malaysia (CCM) for year 2013. The finding of this study, on average, the small-medium enterprise companies were dissatisfied on all five dimensions of service quality, i.e. reliability, responsiveness, assurance, tangible and empathy. The most dissatisfied dimension was empathy due to clients’ hoped audit firms able to improve and give more individualized attention, caring, provide reliable and prompt services. In addition, customers' satisfaction was found to mediate the relationship of reliability and customer loyalty and partial mediate in dimension of responsiveness. Consequently, the study defines the attributes of the quality services from the clients’ perceptive. As a result, audit firms' needs are more clearly known and with better understanding of their clients. Finally, the audit firms will be in a better position to anticipate client’s requirement and desire rather than to react to clients’ dissatisfaction. In light of this, the results in five dimensions of service quality can be used by audit firms or other managements to perform better in relation to their service quality due to its ability to influence customer satisfaction.
format Thesis
qualification_name masters
qualification_level Master's degree
author Mohamad Fazzarudin, Mohamad Sabri
author_facet Mohamad Fazzarudin, Mohamad Sabri
author_sort Mohamad Fazzarudin, Mohamad Sabri
title Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
title_short Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
title_full Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
title_fullStr Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
title_full_unstemmed Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia
title_sort service quality, customer loyalty and the mediating effects of customer satisfaction towards audit firms: perspective of small-medium enterprise (smes) companies in malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2014
url https://etd.uum.edu.my/4027/1/s813425.pdf
https://etd.uum.edu.my/4027/2/s813425_abstract.pdf
_version_ 1747827666591940608
spelling my-uum-etd.40272022-06-02T03:23:42Z Service Quality, Customer Loyalty and the Mediating Effects of Customer Satisfaction Towards Audit Firms: Perspective of Small-Medium Enterprise (SMEs) Companies in Malaysia 2014-06 Mohamad Fazzarudin, Mohamad Sabri Che Ahmad, Ayoib Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The purpose of this research is to explore the relationship between service quality, satisfaction and loyalty of the client to the audit firms in Malaysia. This paper uses a marketing model, SERVQUAL in order to measure service quality of audit firms in Malaysia. SERVQUAL model was used to measure the perceptions and expectations of small-medium enterprise companies on the services received from audit firms. The five dimensions of SERVQUAL model such as reliability, responsiveness, assurance, tangible and empathy were used to measure the service quality of audit firms. The research was conducted by using primary data. The interview sections were conducted only in area Sungai Petani where they represent two SMEs companies and one for audit firm. Meanwhile, questionnaires were sent to 600 SMEs companies in Malaysia as listed in Companies Commission of Malaysia (CCM) for year 2013. The finding of this study, on average, the small-medium enterprise companies were dissatisfied on all five dimensions of service quality, i.e. reliability, responsiveness, assurance, tangible and empathy. The most dissatisfied dimension was empathy due to clients’ hoped audit firms able to improve and give more individualized attention, caring, provide reliable and prompt services. In addition, customers' satisfaction was found to mediate the relationship of reliability and customer loyalty and partial mediate in dimension of responsiveness. Consequently, the study defines the attributes of the quality services from the clients’ perceptive. As a result, audit firms' needs are more clearly known and with better understanding of their clients. Finally, the audit firms will be in a better position to anticipate client’s requirement and desire rather than to react to clients’ dissatisfaction. In light of this, the results in five dimensions of service quality can be used by audit firms or other managements to perform better in relation to their service quality due to its ability to influence customer satisfaction. 2014-06 Thesis https://etd.uum.edu.my/4027/ https://etd.uum.edu.my/4027/1/s813425.pdf text eng public https://etd.uum.edu.my/4027/2/s813425_abstract.pdf text eng public masters masters Universiti Utara Malaysia Akbar, M. M., & Parvez, N. (2009). Impact of Service Quality, Trust and Customer Satisfaction on Customer Loyalty. ABAC Journal, 24-38, pp. 24-38. Alexandris, K., Dimitriadis, N., & Markata, D. (2002). Can Perceptions of Service Quality Predict Behavioral Intention? 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