The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)

It is an undeniable fact that Small Medium Enterprises (SMEs) play an essential role in the growth of the economy of Malaysia. Although SMEs form the majority of the total number of registered companies in Malaysia, its contribution to the country’s gross domestic product (GDP) is still not signific...

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Main Authors:	Yuvaraj, Ganesan, Hasnah, Haron, Ishak, Ismail
Format:	Conference or Workshop Item
Language:	English
Published:	Universiti Malaysia Pahang 2017
Subjects:	HD28 Management. Industrial Management
Online Access:	http://umpir.ump.edu.my/id/eprint/17615/ http://umpir.ump.edu.my/id/eprint/17615/ http://umpir.ump.edu.my/id/eprint/17615/1/12.%20The%20services%20quality%20influence%20the%20satisfaction%20of%20smes%20and%20fees%20paid%20on%20non-%20audit%20services%20provided%20by%20small%20and%20medium%20practitioners%20%28smps%29.pdf

id	ump-17615
recordtype	eprints
spelling	ump-176152018-02-01T06:53:57Z http://umpir.ump.edu.my/id/eprint/17615/ The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS) Yuvaraj, Ganesan Hasnah, Haron Ishak, Ismail HD28 Management. Industrial Management It is an undeniable fact that Small Medium Enterprises (SMEs) play an essential role in the growth of the economy of Malaysia. Although SMEs form the majority of the total number of registered companies in Malaysia, its contribution to the country’s gross domestic product (GDP) is still not significant as compared to SMEs in other countries. Generally, SMEs are facing many challenges and barriers such as lack of managerial capabilities, shortage in financing and human resource. This forced SMEs to find the expertise from an external party such as an accountant in term of non-audit services (NAS) to overcome their challenges. As an external accountant is the first choice for SMEs to seek the advices, it is essential to study the service quality of external accountant who providing the NAS to SMEs and the relationship with satisfaction and non-audit fees. A total 106 usable responses were used in the analysis and found that from the five dimensions of service quality only four dimensions (namely tangible, assurance, responsiveness and reliability) has a significant relationship with satisfaction. Meanwhile, only assurance, responsiveness and reliability significantly affect the level of nonaudit fees paid. The finding helps external accountant to strategize their services in order to satisfying their customer and determined the level of fees would like to charge. Overall, this paper draws attention to the importance services quality of NAS in enhancing the survival of the SMEs Universiti Malaysia Pahang 2017 Conference or Workshop Item PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/17615/1/12.%20The%20services%20quality%20influence%20the%20satisfaction%20of%20smes%20and%20fees%20paid%20on%20non-%20audit%20services%20provided%20by%20small%20and%20medium%20practitioners%20%28smps%29.pdf Yuvaraj, Ganesan and Hasnah, Haron and Ishak, Ismail (2017) The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS). In: Proceedings of the FGIC 1st Conference on Governance & Integrity, 3-4 April 2017 , Yayasan Pahang, Kuantan, Malaysia. pp. 269-284.. ISBN 978-967-2054-37-5 http://fgic.ump.edu.my/images/docman/1st-FGIC-Proceedings.pdf
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English
topic	HD28 Management. Industrial Management
spellingShingle	HD28 Management. Industrial Management Yuvaraj, Ganesan Hasnah, Haron Ishak, Ismail The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
description	It is an undeniable fact that Small Medium Enterprises (SMEs) play an essential role in the growth of the economy of Malaysia. Although SMEs form the majority of the total number of registered companies in Malaysia, its contribution to the country’s gross domestic product (GDP) is still not significant as compared to SMEs in other countries. Generally, SMEs are facing many challenges and barriers such as lack of managerial capabilities, shortage in financing and human resource. This forced SMEs to find the expertise from an external party such as an accountant in term of non-audit services (NAS) to overcome their challenges. As an external accountant is the first choice for SMEs to seek the advices, it is essential to study the service quality of external accountant who providing the NAS to SMEs and the relationship with satisfaction and non-audit fees. A total 106 usable responses were used in the analysis and found that from the five dimensions of service quality only four dimensions (namely tangible, assurance, responsiveness and reliability) has a significant relationship with satisfaction. Meanwhile, only assurance, responsiveness and reliability significantly affect the level of nonaudit fees paid. The finding helps external accountant to strategize their services in order to satisfying their customer and determined the level of fees would like to charge. Overall, this paper draws attention to the importance services quality of NAS in enhancing the survival of the SMEs
format	Conference or Workshop Item
author	Yuvaraj, Ganesan Hasnah, Haron Ishak, Ismail
author_facet	Yuvaraj, Ganesan Hasnah, Haron Ishak, Ismail
author_sort	Yuvaraj, Ganesan
title	The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
title_short	The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
title_full	The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
title_fullStr	The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
title_full_unstemmed	The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)
title_sort	services quality influence the satisfaction of smes and fees paid on non-audit services provided by small and medium practitioners (smps)
publisher	Universiti Malaysia Pahang
publishDate	2017
url	http://umpir.ump.edu.my/id/eprint/17615/ http://umpir.ump.edu.my/id/eprint/17615/ http://umpir.ump.edu.my/id/eprint/17615/1/12.%20The%20services%20quality%20influence%20the%20satisfaction%20of%20smes%20and%20fees%20paid%20on%20non-%20audit%20services%20provided%20by%20small%20and%20medium%20practitioners%20%28smps%29.pdf
first_indexed	2023-09-18T22:24:26Z
last_indexed	2023-09-18T22:24:26Z
_version_	1777415871813124096

The Services Quality Influence the Satisfaction of SMEs and fees Paid on Non-Audit Services Provided by Small and Medium Practitioners (SMPS)

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