Turnover Intention in Public Accountant Firms of East Java

I Putu Hendra Setiawan; Nurkholis Nurkholis; Bambang Hariadi

doi:10.26675/jabe.v3i2.4735

Turnover Intention in Public Accountant Firms of East Java

I Putu Hendra Setiawan, Nurkholis Nurkholis, Bambang Hariadi

Abstract

This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.

Keywords

Turnover Intention, Pay Satisfaction, Role Conflict, Role Ambiguity & Job Satisfaction

Full Text:

PDF

References

Adams, J. S. (1965). Inequity In Social Exchange. Advances in Experimental Social Psychology, 2, 267-299.

Ajzen, I. & Fishbein. M.1980. Understanding Attitudes and Predicting Social Behavior. Prentice-Hall, Upper Saddle River NJ 07458.

Amirsyah. (2015). Indonesia Kekurangan Tenaga Akuntan Publik. http:http://www.kompasiana.com/amirsyahoke/indonesia-kekurangan-tenaga-akuntan-publik552fc54b6ea8349e368b4598, diakses 24 Juli 2016.

Andini, R. (2006). Analisis Pengaruh Kepuasan Gaji, Kepuasan Kerja, Komitmen Organisasional Terhadap Turnover Intention (Studi Kasus Pada Rumah Sakit Roemani Muhammadiyah Semarang). Tesis. Universitas Diponegoro, Semarang.

Awalina, P. (2015). Pengaruh Komitmen Profesional Dan Kepuasan Kerja Terhadap Turnover Intention. Tesis. Universitas Brawijaya, Malang.

Cahyono, D. (2008). Persepsi Ketidakpastian Lingkungan, Ambiguitas Peran Dan Konflik Peran Sebagai Mediasi Antara Program Mentoring Dengan Kepuasan Kerja, Prestasi Kerja Dan Niat Ingin Pindah (Studi Empiris di Lingkungan Kantor Akuntan Publik (KAP) Besar. Disertasi. Universitas Diponegoro, Semarang.

Celik, M. (2011). A Theoretical Approach To The Job Satisfaction. Polish Journal of Management Studies, 4, 7-15.

Fitriany, Gani, L., Siregar, S. V., Marganingsih, A. & Anggraita, V. (2011). Analisis Faktor Yang Mempengaruhi Kepuasan Kerja Auditor Dan Hubungannya Dengan Kinerja Dan Keinginan Berpindah Kerja Auditor. Jurnal Akuntansi dan Keuangan Indonesia, 8(2), 171-196.

Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0. Universitas Diponogoro, Semarang.

Gregson, T. (1992). An Investigation Of The Causal Ordering Of Job Satisfaction And Organizational Commitment In Turnover Models In Accounting. Behavioral Research In Accounting, 4, 80-95.

Gregson, T., & Wendell, J. (1994). Role Conflict, Role Ambiguity, Job Satisfaction And The Moderating Effect Of Job-Related Self-Esteem: A Latent Variable Analysis. Journal of Applied Business Research, 10(2), 106-113.

Gregson, T., Wendell, J., & Aono, J. (1994). Role Ambiguity, Role Conflict, And Perceived Environmental Uncertainty: Are The Scales Measuring Separate Constructs For Accountans? Behavioral Research in Accounting, 6, 144-159.

Hartono, J. M & Abdillah, W. (2009). Konsep & Aplikasi PLS (Partial Least Square) Untuk Penelitian Empiris. BPFE UGM, Yogyakarta.

Hersusdadikawati, E. (2005). Pengaruh Kepuasan Atas Gaji Terhadap Keinginan Untuk Berpindah Kerja, Dengan Komitmen Organisasional Sebagai Variabel Intervening (Studi Empiris Pada Dosen Akuntansi Perguruan Tinggi Swasta Jawa Tengah). Jurnal Studi Manajemen & Organisasi, 2(1), 85-110.

Hollenbeck, J. R., & Williams, C. R. (1986). Turnover Functionality Versus Turnover Frequency: A Note On Work Attitudes and Organizational Effectiveness. Journal of Applied Psychology, 71(4), 606-611.

Jackson, S. E., & Schuler, R. S. (1985). A Meta-Analysis And Conceptual Critique Of Research On Role Ambiguity And Role Conflict In Work Settings. Organizational Behavior and Human Decision Processes, 36, 16-78.

Jannah, B. S. (2015). Determinan Niat Auditor Berhenti Dari Kantor Akuntan Publik. Tesis. Universitas Brawijaya, Malang.

Jaramillo, F., Mulki, J. P., & Solomon, P. (2006). The Role Of Ethical Climate On Salespersons Role Stress, Job Attitudes, Turnover Intention, And Job Performance. Journal of Personal Selling & Sales Management, 26(3), 271-282.

Kalbers, L. P & Fogarty, R. J. (1995). Professionalism and Its Consequences: A Study of Internal Auditors. Auditing A Journal of Practice & Theory, 14(1), 64-86.

Kalbers, L. P., & Cenker, W. J. (2007). Organizational Commitment And Auditors In Public Accounting. Managerial Auditing Journal, 22(4), 354-375.

Lathifah, I. (2008). Pengaruh Konflik Pekerjaan-Keluarga Terhadap Turnover Intentions Dengan Kepuasan Kerja Sebagai Variabel Intervening (Studi Empiris pada Auditor Kantor Akuntan Publik di Indonesia). Tesis. Universitas Diponegoro, Semarang.

Lum, L., Kervin, J., Clark, K., Reid, F., & Sirola, W. (1998). Explaining Nursing Turnover Intent: Job Satisfaction, Pay Satisfaction, Or Organizational Commitment? Journal of Organizational Behavior,19(3), 305-320.

Merton, R. K. (1957). The Role-Set: Problems In Sociological Theory. The British Journal of Sociology, 8(2), 106-120.

Mobley, W. H. (1977). Intermediate Linkages In The Relationship Between Job Satisfaction And Employee Turnover. Journal of Applied Psychology, 62(2), 237-240.

Muliawan, A. D., Green, P. F., & Robb, D. A. (2009). The Turnover Intentions Of Information Systems Auditors. International Journal of Accounting

Information Systems, 10, 117-136.

Mustofa. (2014). Manajemen Modern Bisnis Kantor Akuntan Publik. PT Kompas Media Nusantara, Jakarta.

Parker, R. J., & Kohlmeyer III, J. M. (2005). Organizational Justice And Turnover In Public Accounting Firms: A Research Note. Accounting, Organizations

and Society, 30, 357-369.

Permatasari, D. (2013). Faktor-Faktor Yang Mempengaruhi Keinginan Berpindah Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah Dan Daerah Istimewa Yogyakarta). Jurnal Dinamika Akuntansi, 5(2), 121-134.

Poznanski, P. J., & Bline, D. M. (1997). Using Structural Equation Modeling To Investigate The Causal Ordering Of Job Satisfaction And Organizational Commitment Among Staff Accountants. Behavioral Research in Accounting, 9, 154-171.

Pradana, A., & Salehudin, I. (2015). Work Overload And Turnover Intention Of Junior Auditors In Greater Jakarta, Indonesia. The South East Asian Journal of Management, 9(2), 108-124.

Pusat Pembinaan Profesi Keuangan Kementerian Keuangan Republik Indonesia. (2014). Profil Akuntan Publik& Kantor Akuntan Publik 2014.

Rhode, J. G., Sorensen, J. E., & Lawler III, E. E. (1977). Sources Of Professional Staff Turnover In Public Accounting Firms Revealed By The Exit Interview. Accounting, Organizations and Society, 2(2), 165-175.

Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role Conflict And Ambiguity In Complex Organizations. Administrative Science Quarterly, 15(2), 150-163.

Robinns, S. P. (2003). Perilaku Organisasi, Terjemahan Oleh Molan, B. (2003). Edisi 10. PT. INDEKS. Indonesia

Sasongko, W. A. (2017). Pengaruh Beban Kerja Berlebih Dan Stres Kerja Terhadap Niat Mengundurkan Diri Auditor Dengan Kepuasan Kerja Sebagai Variabel Mediasi. Tesis. Universitas Brawijaya, Malang.

Sekaran, U. (2007). Research Methods for Business (Metodologi Penelitian untuk Bisnis). Salemba Empat, Jakarta.

Senatra, P. T. (1980). Role Conflict, Role Ambiguity, And Organizational Climate In A Public Accounting Firm. The Accounting Review, 55(4), 594-603.

Setiawan, I. A., & Ghozali, I. (2013). Multidimensional Causal Path On Organizational Commitment And Job Satisfaction In Intention To Leave By Accountants. Journal of Economics, Business, and Accountancy Ventura, 16(2), 339-354.

Sijabat, J. (2011). Pengaruh Kepuasan Kerja Terhadap Komitmen Organisasi Dan Keinginan Untuk Pindah. Visi, 19(3).

Sorensen, J. E., & Sorensen, T. L. (1974). The Conflict Of Professionals In Bureaucratic Organizations. Administrative Science Quarterly, 19(1), 98-106.

Steel, R. P., & Ovalle, N. K. (1984). A Review And Meta-Analysis Of Research On The Relationship Between Behavioral Intentions And Employee Turnover. Journal of Applied Psychology, 69(4), 673-686.

Susanti, A. (2013). Pengaruh Kepuasan Atas Gaji, Komitmen Afektif Dan Kepuasan Kerja Terhadap Keinginan Berpindah Auditor Kantor Akuntan Publik. Tesis. Universitas Brawijaya, Malang.

Suwandi & Indriantoro, N. (1999). Pengujian Model Turnover Pasewark Dan Strawser: Studi Empiris Pada Lingkungan Akuntansi Publik. Jurnal Riset Akuntansi Indonesia, 2(2), 173-195.

Toly, A. A. (2001). Analisis Faktor-Faktor Yang Mempengaruhi Turnover Intentions Pada Staf Kantor Akuntan Publik. Jurnal Akuntansi & Keuangan, 3(2), 102-125.

Viator, R. E. (2001). The Association Of Formal And Informal Public Accounting Mentoring With Role Stress And Related Job Outcomes. Accounting, Organizations and Society, 26, 73-93.

Wanous, J. P., & Lawler III, E. E. (1972). Measurement And Meaning Of Job Satisfaction. Journal of Applied Psychology, 56(2), 95-105.

Wexley, K. N., & Yukl, G. A. (1992). Perilaku Organisasi Dan Psikologi Personalia. Terjamahan Shobaruddin, M. (1992). Rineka Cipta, Jakarta.

Zeffane, M. R. (1994). Understanding Employee Turnover: The Need For A Contingency Approach. International Journal of Manpower, 15(9), 22-37.Teaching and Teacher Education, 27(6), 1029–1038. https://doi.org/10.1016/j.tate.2011.04.001

Smith, T. M., & Ingersoll, R. M. (2004). What Are the Effects of Induction and Mentoring on Beginning Teacher Turnover? American Educational Research Journal, 41(3), 681–714. https://doi.org/10.3102/00028312041003681

Van Droogenbroeck, F., Spruyt, B., & Vanroelen, C. (2014). Burnout among senior teachers: Investigating the role of workload and interpersonal relationships at work. Teaching and Teacher Education, 43, 99–109. https://doi.org/10.1016/j.tate.2014.07.005

Wright, T. A., & Cropanzano, R. (1998). Emotional exhaustion as a predictor of job performance and voluntary turnover. Journal of Applied Psychology, 83(3), 486–493. https://doi.org/10.1037/0021-9010.83.3.486

DOI: http://dx.doi.org/10.26675/jabe.v3i2.4735