Persepsi Klien Terhadap Hubungan Antara Ciri Kualiti Audit Dan Jenama Firma Audit

Abstract

ABSTRAK

Objektif kajian adalah untuk mengkaji persepsi pelanggan terhadap hubungan antara dua atribut kualiti audit iaitu kecekapan dan kebebasan dan jenama firma audit. Kecekapan dan kebebasan kualiti audit dipecahkan kepada firma audit dan pasukan audit. Data kajian diperolehi menerusi soal selidik yang dihantar kepada syarikat tersenarai dan tidak tersenarai di Bursa Malaysia. Sebanyak 74 soal selidik yang telah dikembalikan dianalisis menggunakan kaedah regresi berganda. Hasil kajian menunjukkan atribut kecekapan firma audit dan kebebasan pasukan audit mempunyai hubungan yang positif dan signifikan terhadap jenama firma. Manakala kebebasan firma audit dan kecekapan pasukan audit tidak mempunyai hubungan dengan jenama firma. Dapatan kajian ini menyumbang dalam memahami tanggapan pelanggan terhadap kualiti audit samada firma audit atau pasukan audit mempunyai kaitan terhadap jenama mereka, termasuk firma audit Big 4. Pembuat dasar sewajarnya mengambilkira penemuan ini dalam menentukan sebarang bentuk polisi dan peraturan terhadap pengamal profesion pengauditan, khususnya di negara membangun seperti Malaysia.

Kata kunci: Kualiti audit; persepsi; firma audit; pasukan audit; jenama; Big 4

ABSTRACT

The study’s objective is to examine the client’s perception on the relationship between two attributes of audit quality i.e., competency and independence and auditor brand name. The competency and independence of audit quality are separated into the audit firm and audit team. Data for the study were gathered through questionnaires of listed and unlisted companies on Bursa Malaysia. A total of 74 questionnaires were completed and analyzed using the multiple regression method. The results show that the competency of the audit firm and the independence of the audit team are significantly related to the auditor brand name. Meanwhile the independence of the audit firm and the competency of the audit team were found to be unrelated to the auditor brand name. The study’s findings contribute to the understanding of client’s perception on the audit quality either the audit firm or the audit team have an association with the firm’s brand name, including the Big 4 audit firm. Policymakers should consider this finding in determining any form of policy and regulation for practitioners of the auditing profession, especially in developing countries such as Malaysia.

Keywords: Audit quality; perception; audit firm; audit team; brand name; Big 4