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Does Audit Quality Affect to Client Satisfaction of Non Profit Organization In Indonesia?
Mika Marsely

Politeknik Negeri Malang


The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develop such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community empowerment in Indonesia. This study extends such research to non profit organization audits, where audit quality had been questioned. The authors use non-simultaneous regression models to analyse the factors of perceived audit quality and client satisfaction on each of 12 dimensions of audit quality by Carcello et al (1992) exclude audit committee involvement. The result from 291 non profit organization that were surveyed showed that auditor expertise and responsiveness to client needs are positively associated to client satisfaction. , professionalism, understanding of client systems, and study of internal controls. In contrary, this study found that competence, independence, due care, commitment to quality, conduct of field work, high ethical standards and auditor skepticism were not associated to client satisfaction despite these factors are the common requierement of audit conduct.

Keywords: audit quality, client satisfaction, non profit organization

Topic: Auditing


Conference: The 1st Annual Management, Business and Economic Conference (AMBEC 2019)

Plain Format | Corresponding Author (Mika Marsely)

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