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All Journal Daya Saing : Jurnal Ilmu Manajemen NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis AJAD : Jurnal Pengabdian kepada Masyarakat Pakem : Jurnal Pengabdian Kepada Masyarakat Jurnal Masyarakat Madani Indonesia Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Kriswantini, Dwi
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU Leiwakabessy, Theophilia Fina Febrione; Lewaru, Trisna Sary; Kriswantini, Dwi; Putuhena, Hempry; Fauzan, M Rifkhi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.107-121

Abstract

This study examines the influence of audit quality dimensions on auditee satisfaction in the Indonesian public sector, specifically within the Maluku Provincial Government. Using the AUDITQUAL framework, this quantitative study employs a survey design with 138 respondents from Regional Government Organizations (OPD). Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the relationships between six audit quality dimensions (reputation, expertise, capability, independence, responsiveness, and empathy) and auditee satisfaction. Four of six hypotheses were supported. Expertise emerged as the strongest predictor of auditee satisfaction, followed by capability, reputation, and independence. Interestingly, responsiveness showed a significant negative relationship with auditee satisfaction, while empathy had no significant effect. This research addresses the gap in auditee perspective studies in Indonesian public sector auditing, revealing that technical quality dimensions outweigh service quality in determining satisfaction, contrary to private sector findings. The negative effect of responsiveness provides new insights into auditor-auditee dynamics in governmental contexts. Auditee satisfaction is more determined by auditor technical quality compared to relational quality. The stewardship theory framework that emphasizes that auditors as stewards need to build trust through professional competence and independence, not through emotional closeness that can threaten objectivity
Co-Authors Basuki, Ferry H Batkunde, Adonia Anita Engko, Cecilia Engrith G Leunupun Fatimah Kamaruddin, Sitti Grafelia Leunupun, Engrith Hempry Putuhena Husein, Hartina Jefry Gasperz Kamaruddin, Sitti Fatimah Killay, Thimotina Laitupa, Muhammad F Leiwakabessy, Theofilia F F Leiwakabessy, Theophilia Fina Febrione Lenggono, Tirza O Leunufna, Felix Dance Laurens Lewaru, Trisna Sary Litualy, Janet Wilsye M. Rifkhi Fauzan S Pattinaja, Elna Pattinaja, Elna M Pattinaja, Elna Marsye Rehatta, Valensia Sitanala, Theresia F Sitanala, Theresia F. Soepriadi, Dewi N Temalagi, Selva Tjio, Sari T Usmany, Alfrin Zalni