FACTORS THAT AFFECT AUDITORS’ TURNOVER INTENTION

Abstract

This research aimed to empirically prove the effect partially and simultaneously of external factors, job satisfaction, and job performance towards turnover intention. In addition, in research external factors concluded role conflict, organizational professional conflict, and organizational commitment. This research chose the population in public accounting firm from September 3rd until October 12nd. Through purposive sampling and questionnaire spread from Google Form, this research had 80 samples from auditors who worked in public accounting firms which fulfilled the criteria. This research adopted quantitative research with random effect model, which used some analysis methods of descriptive analysis, classical assumption, multiple regression analysis and hypotheses testing. Based on the result, it was concluded that external factors, job satisfaction, and job performance affect auditors’ turnover intention. Simultaneously, those three independent variables provided 72.9% influences towards turnover intention while the rest 27.1% was influenced by other factors.

Keywords:

Turnover Intention, External Factors, Role Conflict, Organizational Professional

Conflict,

Organizational

Satisfaction, Job Performance

xvii

Commitment,

Job

INTISARI Penelitian ini bertujuan membuktikan secara empiris pengaruh secara parsial dan simultan faktor eksternal, kepuasan kerja, dan kinerja terhadap minat berpindah kerja. Selain itu, dalam penelitian ini yang termasuk faktor-faktor eksternal adalah konflik peran, konflik profesional organisasi, dan komitmen organisasi. Penelitian ini memilih populasi di kantor akuntan publik yang dimulai dari 3 September hingga 12 Oktober. Melalui purposive sampling dan penyebaran kuesioner dari Google Form, penelitian ini memiliki 80 sampel dari auditor yang bekerja di kantor akuntan publik yang memenuhi kriteria. Penelitian ini mengadopsi penelitian kuantitatif dengan model efek acak, yang menggunakan beberapa metode analisis analisis deskriptif, asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Berdasarkan hasil, disimpulkan bahwa faktor - faktor eksternal, kepuasan kerja, dan kinerja pekerjaan mempengaruhi niat berpindah kerja auditor. Secara bersamaan, ketiga variabel independen tersebut memberikan pengaruh 72,9% terhadap niat berpindah kerja sedangkan sisanya 27,1% dipengaruhi oleh faktor lain.