Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede

Samirah Dunakhir


This study aims to understand the role of cultural values on the perception of the importance of service quality factors in providing audit services. Hofstede presents six national cultural values, four of which have been used extensively in the accounting and auditing research literature. In Hofstede's cultural perspective, Indonesia is a country with cultural values: high power distance; low uncertainty avoidance; collectivism; and feminists. The sample in this study is the practitioners in audit market. Data was collected by using semi-structured interview technique. Data analysis was carried out using qualitative descriptive analysis with a Content Analysis approach. The themes in the interview transcripts were highlighted using Nvivo's QSR software program. The results showed that the cultural value of "expect good treatment" was identified in the respondents' answers during interviews that discussed the quality factor of audit services. This cultural value is one of the cultural values mentioned by Hofstede held by community groups with a cultural dimension of "high power distance". This shows that in discussing the rules that must be applied in maintaining audit quality, local cultural values must be considered. Different community groups have different cultural values.


Service quality; audit quality; culture; Hofstede

Full Text:



Armstrong, R. W. (1996). The relationship between culture and perception of ethical problems in international marketing. Journal of Business Ethics, 15(11), 1199-1208. doi: 10.1007/bf00412818

Arnold, D. F., Bernardi, R. A., & Neidermeyer, P. E. (2009). Do European auditors' decisions reflect harmony? The impact of country and culture. International Journal of Disclosure & Governance, 6(1), 58-68.

Arnold, D. F., Bernardi, R. A., Neidermeyer, P. E., & Schmee, J. (2007). The effect of country and culture on perceptions of appropriate ethical actions prescribed by codes of conduct: A western european perspective among accountants. Journal of Business Ethics, 70(4), 327-340.

Cohen, J. R., Pant, L. W., & Sharp, D. J. (1992). Cultural and socioeconomic constraints on international code of ethics: Lessons from accounting. Journal of Business Ethics, 11(9), 687-700.

Cowperthwaite, P. (2010). Culture matters: How our culture affects the audit*. Accounting Perspectives, 9(3), 175-215.

Davis, L. R., Ricchiute, D. N., & Trompeter, G. (1993). Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review, 68(1), 135-150.

Donthu, N., & Yoo, B. (1998). Cultural influences on service quality expectations. Journal of Service Research, 1(2), 178-186. doi: 10.1177/109467059800100207

Duff, A. (2004). Auditqual: Dimensions of Audit Quality: The Institute of Chartered Accountants of Scotland, CA House, Edinburgh EH12 5BH.

Duff, A. (2009). Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002 and 2005. Managerial Auditing Journal, 24(5), 400-422.

Dunakhir, S. (2016). Factors associated with audit quality: Evidence from an emerging market. Asia Pacific Journal of Advanced Business and Social Studies, 2(2), 523-533.

Dunakhir, S. (2020). Cultural Values and Perceived Audit Quality: A Conceptual Framework. GATR Journal of Finance and Banking Review, 5 (3) 78–83.

Furrer, O., Liu, B. S.-C., & Sudharshan, D. (2000). The relationships between culture and service quality perceptions. Journal of Service Research, 2(4), 355-371. doi: 10.1177/109467050024004

Herskovits, M. J. (1955). Cultural Anthropolog. New York: A. A. Knopf.

Herskovits, M. J. (1972). Cultural Relativism: Perspectives in Cultural Pluralism. New York: Random House, Inc.

Hofstede, G. (1994). Cultures and Organizations: Software of the Mind: Intercultural Cooperation and its Importance for Survival. London: HarperCollins.

Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures and Organizations : Software of the Mind: Intercultural Cooperation and its Importance for Survival (3rd ed.). New York: McGraw-Hill.

Hope, O.-K., Kang, T., Thomas, W., & Yoo, Y. K. (2008). Culture and auditor choice: A test of the secrecy hypothesis. Journal of Accounting and Public Policy, 27(5), 357-373.

Hughes, S. B., Sander, J. F., Higgs, S. D., & Cullinan, C. P. (2009). The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures. Journal of International Accounting, Auditing and Taxation, 18(1), 29-43.

Jones, M. L. (2007). Hofstede - culturally questionable? Paper presented at the Oxford Business & Economics Conference, Oxford, UK, 24-26 June, 2007.

Kosmala, K. (2007). (un)realised independence in the cee region: Insights from interpretive cultural theory. Critical Perspectives on Accounting, 18(3), 315-342. doi: http://dx.doi.org/10.1016/j.cpa.2005.11.013

Kuzel, A. J. (1992). Sampling in qualitative inquiry. In B. F. Crabtree & W. L. Miller (Eds.), Doing Qualitative Research. Thousand Oaks, CA, US: SAGE.

Ladhari, R., Ladhari, I., & Morales, M. (2011). Bank service quality: Comparing canadian and tunisian customer perceptions. International Journal of Bank Marketing, 29(3), 224-246.

Ladhari, R., Pons, F., Bressolles, G., & Zins, M. (2010). Culture and personal values: How they influence perceived service quality. Journal of Business Research, 64(9), 951-957.

Laroche, M., Ueltschy, L. C., Abe, S., Cleveland, M., & Yannopoulos, P. P. (2004). Service quality perceptions and customer satisfaction: Evaluating the role of culture. Journal of International Marketing, 12(3), 58-85.

Lenkeit, R. E. (2009). Introducing Cultural Anthropology. New York: McGraw-Hill Higher Education.

Liu, S., Volčič, Z., & Gallois, C. (2011). Introducing Intercultural Communication: Global Cultures and Contexts. London: SAGE.

Malhotra, N. K., Ulgado, F. M., Agarwal, J., Shainesh, G., & Wu, L. (2005). Dimensions of service quality in developed and developing economies: Multi-country cross-cultural comparisons. International Marketing Review, 22(3), 256-278.

Morse, J. M. (1994). Designing funded qualitative research. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of Qualitative Research. (pp. 220-235). Thousand Oaks, CA, US: SAGE.

Nasution, D., & Östermark, R. (2012). The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence. Asian Review of Accounting, 20(2), 163-178.

Ozdemir, V. E., & Hewett, K. (2010). The effect of collectivism on the importance of relationship quality and service quality for behavioral intentions: A cross-national and cross-contextual analysis. Journal of International Marketing, 18(1), 41-62.

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1985). A conceptual model of service quality and its implications for future research. Journal of Marketing, 49(4), 41-50.

Patel, C., & Psaros, J. (2000). Perceptions of external auditors' independence: Some cross-cultural evidence. The British Accounting Review, 32(3), 311-338.

Riahi-Belkaoui, A. (1995). The Cultural Shaping of Accounting. Westport, CT: Greenwood.

Roxas, M. L., & Stoneback, J. Y. (1997). An investigation of the ethical decision-making process across varying cultures. The International Journal of Accounting, 32(4), 503-535.

Schumann, J. H., Wangenheim, F. v., Stringfellow, A., Yang, Z., Praxmarer, S., Jimenez, F. R., et al. (2010). Drivers of trust in relational service exchange: Understanding the importance of cross-cultural differences. Journal of Service Research, 13(4), 453-468.

Stevenson, J. E. (2002). Auditor independence: A comparative descriptive study of the UK, France and Italy. International Journal of Auditing, 6(2), 155-182. doi: 10.1111/j.1099-1123.2002.tb00011.x

Teoh, H. Y., Serang, D. P., & Lim, C. C. (1999). Individualism-collectivism cultural differences affecting perceptions of unethical practices: Some evidence from Australian and Indonesian accounting students. Teaching Business Ethics, 3(2), 137-153. doi: 10.1023/a:1009832018849

Tsui, J., & Windsor, C. (2001). Some cross-cultural evidence on ethical reasoning. Journal of Business Ethics, 31(2), 143-150. doi: 10.1023/a:1010727320265

Witkowski, T. H., & Wolfinbarger, M. F. (2002). Comparative service quality: German and American ratings across service settings. Journal of Business Research, 55(11), 875-881.

DOI: http://dx.doi.org/10.30813/bmj.v18i2.3259


  • There are currently no refbacks.

Copyright (c) 2022 Business Management Journal

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


Lantai 3, Ruang Akademik Program Studi Manajemen - Universitas Bunda Mulia
Jl. Lodan Raya No. 2, Ancol – Jakarta Utara 14430, Indonesia
Telp: +62 21 692 9090 ext.1364
Email: tannia@bundamulia.ac.id