PENGARUH KEPUASAN KERJA, JOB STRESS, DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION AUDITOR PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT

Rumdiningsih, Dini (2012) PENGARUH KEPUASAN KERJA, JOB STRESS, DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION AUDITOR PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Dini Rumdiningsih, 2011; The Influence of Job Satisfaction, Job Stress, and Organizational Commitment on Auditor’s Turnover Intentions of Public Accountant Firm in Central Jakarta. This research aims to provide empirical evidence about the influence of Job Satisfaction, Job Stress, and Organizational Commitment on Auditor’s Turnover Intentions. The unit of analysis from this study is the auditors who work for the public accountant firm. This research used purposive sampling technique as data collection. Total sample is 41 auditors which consists of senior and junior auditors from public accountant firm in central Jakarta. The data were analyzed with SPSS version 16. The research indicated that partially, job satisfaction has no influence on turnover intentions, with value of tcount -1,371 < ttable 2,023 and p value 0,179 > 0,05, job stress has an influence on turnover intentions, with value of tcount 4,256 > ttable 2,023 and p value 0,000 < 0,05, organizational commitment also has no influence on turnover intentions, with value of tcount -1,721 < ttable 2,023 and p value 0,094 > 0,05. Simultaneously, job satisfaction, job stress, and organizational commitment have influence on turnover intentions, with value of Fcount 12,290 > Ftable 1,720 and p value 0,000 < 0,05. This research revealed that auditor’s turnover intentions is mainly concerned by better carrier opportunity in other institutions and job offering from other institutions in non audit field with more interest benefit instead of the low of job satisfaction and organizational commitment. In this sense, inspite of auditors satisfaction and high commitment, better opportunity in other institutions has encouraged them to leave their job and accept the offered opportunity.

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