Sondes TaqMan de gens únics utilitzades en la PCR-RT.

Satisfaction applies to both tangible and intangible goods, which it emphasis in this study on the service quality where the concept has been the subject of investigation in many studies before this. In doing so, many researcher define satisfaction as a relative concept that involves both cognitive and affective components, and it is a consumer-related (rather than product-related), mainly transactional, and incorporating an appraisal of both benefits and sacrifices.

However, Roest and Pieters (1997) stated that satisfaction might become or influence on product attitude, which may be regarded as an aggregated but not relativistic construct involving a readiness to act. Yi, (1990) mentioned that customer satisfaction is influenced by two factors, which are expectations and experience with service performance. But, Fornell (1992) said that customer satisfaction has a direct impact on the organization’s performance and the expectations over time are brought in line with the actual performance. Actually, the satisfied customer tends to maintain their consumption pattern and will consume similar product or services. Thus, customer satisfaction has become the important indicator of quality and revenue in the future (Andreassen, 1994).

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Moreover, many authors make it a point to highlight that service quality and satisfaction are distinct constructs (Bitner, 1990; Bitner & Hubbert, 1994). Bitner (1990) uses the expectation-disconfirmation model and attribution theory to explain customer satisfaction from services encountered with lower perception than expectation. In other words, a positive disconfirmation leads to customer satisfaction and a negative disconfirmation leads to customer dissatisfaction. Furthermore, Peter and Olson (1994) said that the amount of dissatisfaction is depends on the extent of disconfirmation and the consumer’s level of involvement with the product and the problem solving process.

But for Oliver (1980) he identified satisfaction and dissatisfaction in terms of the disconfirmation of consumers’ expectation. According to him, satisfaction occurs when the product positively disconfirms consumers’ expectation by performing better than expected. He also claimed that satisfaction could also occur when the product confirms consumers’ favorable pre-purchase expectations. Anyway, for Crosby, Evans and Cowles (1990) they said customer’s past satisfaction may also affect their decision to have continue relationship with the service provider.

Andreassen and Lindestad (1998) claimed that customer satisfaction is the accumulated experience of a customer’s purchase and consumption experiences which are expectations and experienced service performance. Meanwhile Kotler (1996) was saying that satisfaction as the emotional perception of the consumer and a result from the comparison of the person’s perceived functionality of the product with what they expect of the product.

Research done by Che Din (2008) found that service quality on services given either on taxation or consultation indicates that client is satisfied with the service quality given. This is supported by current research conducted by Ganesan (2010) that SMEs are satisfied with service given by SMPs.

31 2.8 Level of the fees

Level of fees can be define as an average price at which product of service being charged (Wynne, 2008). In modern economic, level of fees were defined as an exercise to setup a specific standard in terms of weight of the work given, distance and value the work carried (Hall, 2002). Malaysian Institute of Accountant (MIA) By-law B1-6 has defined the level of audit fees as any amount of fees charged to the client as long as it does not jeopardized auditor’s professionalism (By-Law, pp 30-39). In this study, the level of fees is defined as customer satisfaction on the service received from their auditor.

Fees were charged at different level based on the size of the client’s company (Palmrose, 1986), companies’ business sector (Besacier & Schatt, 2007) and type of risk to be handle (Simunic, 1980). In economic theory, level of fees was measured by using price index as an indicator (Hall, 2002). Nizam, Haron, and Ahmad (2005) found that auditee’s size has a significant impact in the determination of audit fees for SMEs organizations for both years 2001 and 2002. In Malaysian audit market, MIA By-Law has stated a benchmark of fees to be charged as a guideline auditor on the level of audit fees to be charged. However there is no specific guideline given for non-audit service. As a conclusion, we know that measuring the right level of fees to be charged is very subjective especially in non-audit service where there is no specific guideline to be followed.

However according to Poitras, Young and Talib (1995) there is not much different charged on the audit fees between Singapore audit firm and Malaysia audit firm. Based on the research done by Ismail et al. (2006) on public listed companies in Malaysia found that 98% of the respondents feel that paying high taxation fees is reasonable with the current service provided to them. Research done by Che Din (2008) on 103 SMEs found the appropriate level of non-audit fees to be charged were less than RM1,000 but the current findings on 106 SMEs shows that average amount of fees paid by SMEs for taxation, secretarial, consultation and internal audit review were in the range of RM1,000 to RM3,000 (Ganesan,2010).

32 2.9 Quality service and level of the fees

Kotler and Keller (2006), has mentioned product and service quality, customer satisfaction and company profitability are intimately connected. Higher level of product and service quality will result increased customer satisfaction which support higher prices and lower cost.

As mentioned by DeAngelo (1981) and Palmrose (1986), client willing to pay high amount of fees in order to receive a high quality of service. In other words, different quality service will receive different level of fee. Furthermore based on the research done on 103 companies, Haron and Ismail (2010) found that the levels of non-audit fees were determined from the service quality given especially on taxation.

Normally companies with strong corporate governance structures tend to demand high quality of audit services and at the same time willing to pay high fees for the services. (Carcello & Nagy, 2004). However companies whom paid large fees for non-audit service tend to have greater earnings management (Frankel, Johnson & Nelson, 2002). The research done by Ganesan (2010) found that SMEs will pay different level of fee if the SMPs are able to show good skills and technical ability, trustworthiness, politeness, adequate knowledge and good technique.