THE INFLUENCE OF PERCEIVED FIRM FAIRNESS ON JOB SATISFACTION, BURNOUT AND TURNOVER INTENTION ON AUDITORS IN JAKARTA

Leonhard Krisnata Chandra, Aryana Satrya

Abstract


Penelitian ini bertujuan untuk menguji hubungan antara percived firm fairness, job satisfaction, firm commitment, burnout; perceived firm fairness dan turnover intention. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel dalam penelitian ini adalah sebanyak 323 auditor KAP yang berlokasi di Jakarta. Data penelitian diperoleh dari hasil pengisian kuesioner dan dianalisis dengan menggunakan teknik analisis Structural Equation Modeling (SEM). Hasil penelitian ini berhasil membuktikan bahwa (1) Perceived firm fairness memiliki pengaruh positif dan signifikan terhadap job satisfaction; (2) Job satisfaction memiliki pengaruh positif dan signifikan terhadap firm commitment; (3) Firm commitment terbukti berpengaruh negatif dan signifikan terhadap burnout; (4) Burnout terbukti berpengaruh positif dan signifikan terjadap turnover intention, berarti bahwa semakin tinggi burnout maka semakin tinggi turnover intention karyawan; (5) Firm commitment terbukti berpengaruh negatif dan signifikan terhadap turnover intention; (6) Perceived firm fairness terbukti berpengaruh negatif dan signifikan terhadap burnout dan (7) Perceived firm fairness terbukti berpengaruh negatif dan signifikan terhadap turnover intention.

Full Text:

PDF

References


Astutik. (2019, January 12). Kerja sama Rp 3,4 T dengan Garuda, ini orang di balik Mahata. CNBC Indonesia. .

Chee, T. W. (2019). Factors that affect job stress towards auditors’ turnover intention among small-medium sized audit firms in malaysia. Final Year Project, Utar.

Ching, C. P. , T. B. H. , S. O. T. , & H. H. Y. ,. (2015). The relationship among audit quality, earnings management, and financial performance of Malaysian public listed companies. International Journal of Economics and Management, 9(1), 211-229.

Dodanwala, T. C. , S. P. (n.d.). Work–family conflict and job satisfaction among construction professionals: the mediating role of emotional exhaustion. . Horizon, 29, 62–75.

Dorta-Afonso, D. , R.-D. L. , B.-N. C. (2023). It’s worth it! High performance work systems for employee job satisfaction: The mediational role of burnout. International Journal of Hospitality Management, 108.

Elinda, A. I. , I. S. , & P. S. (2019). Analysis of the influence of role stress on reduced audit quality. Jurnal Akuntansi, 23(02), 301–315.

Gaetano, C. (2021). Study shows work-life balance makes auditors better at job, but not much happier. New York State Society of Certified Public AccountantsGaetano, 2021). .

Hendrawan, A. (2022). Kasus Enron dan manipulasi KAP Arthur Andersen. .

Herda, D. N. & L. J. J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. . Accounting Horizons, 26(4), 707-723.

Indarti, S. , S. F. A. A. R. , H. W. (2017). The effect of OCB in relationship between personality, organizational commitment and job satisfaction on performance. Journal Management Development, 36, 1283–1293. Akuntan Publik. Jakarta: Indonesia.

Jannah, B. S. , B. Z. & H. B. (2016). Determinant of auditors’ turnover intention from public accounting firm. Imperial Journal of Interdisciplinary Research (IJIR). 2(2).

Jannah, M. (2021). Pengaruh Penerapan Metode Mind Mapping Terhadap Hasil Belajar Matematika Pada Materi Bangun Ruang Siswa Kelas XI SMK. Arus Jurnal Pendidikan, 1(3). https://doi.org/10.57250/ajup.v1i3.21

Oladejo, M. O. , J. O. , & Y. S. O. (2020). External audit quality and users confidence in financial reports: Evidence from Nigeria deposit money banks. . International Journal of Technology and Management, 5(1), 16.

Persellin, J. , S. J. J. , & W. M. S. (2018). Auditor perceptions of audit workloads, audit quality, and the auditing profession. . SSRN Electronic Journal. Doi: 10.2139/Ssrn.2534492. Pramesti (2019) .

Pusat Pembinaan Profesi Keuangan Membangun. (n.d.). Profesi Akuntan Publik Kelas Dunia. .

Smith, K. J. , and E. D. J. (2017). An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, 37, 1-14.

Wood, et al. (2020). The relationship between work engagement and work–life Balance in Organizations: A review of the empirical research. . Human Resource Development Review, 1-23. .




DOI: http://dx.doi.org/10.31000/dmj.v7i3.8699

Article Metrics

Abstract - 410 PDF - 308

Refbacks

  • There are currently no refbacks.


Jurnal ini telah terindeks dalam:


googleGaruda crossref dimention



Office:
Editor of Dynamic Management Journal (DMJ) UMT, Building F, 3rd Floor, Department Management Faculty of Economics and Business, Universitiy Of Muhammadiyah Tangerang
Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

Wa08567312111 (Galuh), 085716034977 (Eky)
Email: dynamic@gmail.com 


Dynamic management journal is licensed under Attribution-ShareAlike 4.0 International