The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic

Abstract

Purpose: This study aims to examine the model of antecedents and consequences of role conflict of auditors working in Big 4 public accounting firms (KAP) in the era of the Covid-19 pandemic. The role conflicts used in the study were work-family conflict (WFC) and family-work conflict (FWC). The antecedent variable of the WFC and FWC used in the study is supervisor support. While the consequence variables of WFC and FWC are job stress, job satisfaction, job performance, and turnover intention. This study used conflict theory and conservation of resource theory to construct the hypotheses.Method: This research method is a survey method using electronic questionnaires. Respondents of this study are auditors working in KAP Big 4.Results: The results concluded that supervisor support was negatively significant to family-work conflict but not significant to work-family conflict. The results concluded that role conflicts impact job stress, job satisfaction, performance, and turnover intention.Novelty: This article contributes to research in behavioral accounting, primarily related to the topic of job stress due to role conflicts felt by auditors because having to work from home during the Covid-19 pandemic finally impacts turnover intentions.