Analisis Faktor Yang Mempengaruhi Job Satisfaction Auditor Dan Hubungannya Dengan Performance Dan Keinginan Berpindah Kerja Auditor
(Perbandingan Pada KAP Besar, KAP Menengah Dan KAP Kecil)
Program Pasca Sarjana Fakultas Ekonomi Universitas Indonesia
This research aims to examine the factors that influence auditor’s job satisfaction, the effects 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 the auditors who work on the public accouting firm. Total sample is 1178 which consists of 408 auditors from small accounting firm, 449 auditors from medium accounting firm and 321 auditors from big accounting firm. The data were analyzed with LISREL.
Results showed that in small accounting firms, only consideration leadership style that has significant effects on auditor’s job satisfaction, while in big accounting firms, consideration leadership style and structure leadership style both have significant effect on auditor’s satisfaction. Consideration leadership style has higher effect than structure leadership style. This study also find evidence that job satisfaction has positive significant effect on performance on all types of the accounting firm. Job satisfaction has negative significant effect on turnover intention. If the auditors are satisfied with the work, then their turnover intentions will be low.
Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in small and medium accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance. For the high performer the lower the job satisfaction the greater the intention to leave the job. This result suggest that the audit firm must consider about the auditors’ job satisfaction if it doesn’t want to lose their high performance auditors.
Keyword: auditor, job satisfaction, turnover intention, performance, leadership, audit complexity, time budget pressure
Jurnal Simposium Nasional Akuntansi XIII (SNA 13)