Analisis Faktor Yang Mempengaruhi Kepuasan Kerja Auditor Dan Hubungannya Dengan Kinerja Dan Keinginan Berpindah Kerja Auditor

Abstract

This research aims to examine the factors that influence auditor's job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor's satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor's satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditors position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.

Antecedents of Job Satisfaction and the Influence on Turnover Intention

“…If the leader is close to employees, respect to the employees opinion and to communicate openly would increase job satisfaction. Some previous research found the influence of leadership style and organizational commitment to job satisfaction and ultimately led to the turnover intention (Fitriany et al, 2011;Joo & Ready, 2012;Mehrad & Fallahi, 2014;Long et al, 2014;Bateh & Heyliger, 2014;Siddiqui & Jamil, 2015;Sun et al, 2016). Based on the basis of previous studies review and explanations described earlier, the fourt Hypothesis proposed in this study is: H4: Leadership Style has positive effect on Job Satisfaction.…”

“…Research conducted by Fitriany et al (2011) found that leadership style consideration has positive effect on job satisfaction. If the leader is close to employees, respect to the employees opinion and to communicate openly would increase job satisfaction.…”

“…A strong emotional attachment between the employee and the organization will reduce the employee's turnover intention. The results of previous studies found the organizational commitment had negative effects to the turnover intention (Fitriany et al, 2011;Joo & Ready, 2012;Long et al, 2012;Mehrad & Fallahi, 2014;Bateh & Heyliger, 2014;Siddiqui & Jamil, 2015;Srimindarti et al, 2015;Sun et al, 2016). But Yasmin and Marzuki (2015) found that organizational commitment had no effect on turnover intention.…”

“…However, if the employee was not satisfied with his job, the opposite situation will occur and turnover intention will increase (Fitriany et al, 2011). Research conducted by Saeed et al (2014) found that a job satisfaction had a negative effect on turnover intentions (Fitriany et al, 2011;Mahdi et al, 2012;Sutanto & Gunawan, 2013;Khan & Aleem, 2014) Based on the description above and on the basis of a previous studies review, it can be concluded that job satisfaction, leadership style and organizational commitment influence the turnover intention. So the first Hypothesis in this study is: H1: Job Satisfaction has negative effect on Turnover Intention.…”

“…Several studies examined the effects of job satisfaction to the turnover intention. The results showed that job satisfaction had negative effects to the turnover intention (Fitriany et al, 2011;Mahdi et al, 2012;Sutanto & Gunawan, 2013;Saeed et al, 2014).…”