Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede

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