FACTORS THAT AFFECT AUDITORS’ TURNOVER
INTENTION
SKRIPSI
Presented in partial fulfillment of the requirements for
The Bachelor’s Degree in Accounting
by
Yansen Wijaya
008201500097
FACULTY OF BUSINESS
ACCOUNTING STUDY PROGRAM
PRESIDENT UNIVERSITY
CIKARANG, BEKASI
2019
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PLAGIARISM CHECK RESULT
FACTORS THAT AFFECT AUDITORS’ TURNOVER
INTENTION
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ACKNOWLEDGEMENT
Namo Buddhaya. Honour to Him, the Blessed One, the Worthy One, the fully
Enlightened One. The researcher would like to praise Buddha Triratna for His
blessings so that researcher could accomplish the final skripsi to earn Bachelor
Degree. This is the happiest moment for the researcher after struggling with
undergraduate skripsi and finishing her study at President University.
Researcher would like to convey immeasurable appreciation and deepest gratitude
to the following people for the help and support in making this study possible.
1. Researcher’s beloved parents, Mom and Dad who always support and help
him in his ups and downs. Thanks for your endless love, prayers and
encouragement during his study in President University, thanks for your
unlimited support and care.
2. Researcher’s sister, thank you for your love and support during this skripsi
period.
3. Researcher’s skripsi adviser, Dr. Choirul Anwar, SE, MBA, MAFIS, CA,
CPA. Thank you so much for your guidance, attention, patience, and
kindness. Researcher is so grateful to have you as his skripsi adviser.
4. All researcher lecturers in President University, thank you for all the lessons
that had been taught during her study in President University.
5. Gerwyn Prawita, Valencius Pangestu, Daniel Ronaldo, Liska Fitria, Diana
Elisabeth, Cindy Saputra, Jenete Carvalho, Ignatia Gladys, and Caroline
Fennny, thank you for being researcher’s best friends for the consecutive
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Table of Contents
COVER PAGE ......................................................................................................... i
PLAGIARISM CHECK .......................................................................................... ii
DECLARATION OF ORIGINALITY ................................................................ viii
PANEL EXAMINERS APPROVAL SHEET ....................................................... ix
ACKNOWLEDGEMENT ....................................................................................... x
TABLE OF CONTENT ........................................................................................ xii
LIST OF FIGURES ............................................................................................... xv
LIST OF TABLES ............................................................................................... xvi
ABSTRACT ........................................................................................................ xvii
INTISARI ........................................................................................................... xviii
CHAPTER I - INTRODUCTION ................................................................................... 1
1.1 Research Background ............................................................................... 1
1.2 Research Questions ................................................................................... 5
1.3 Research Objectives.................................................................................. 6
1.4 Research Scope and Limitation ................................................................ 6
1.5 Research Benefits ..................................................................................... 6
CHAPTER II – LITERATURE REVIEW ..................................................................... 8
2.1 Two Factors Theory .................................................................................. 8
2.2 Expectancy Theory .................................................................................. 9
2.3 Turnover Intention .................................................................................... 9
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2.4 Role Conflict ........................................................................................... 10
2.5 Organizational Professional Conflict ...................................................... 11
2.6 Organizational Commitment .................................................................. 12
2.7 Job Satisfaction ....................................................................................... 13
2.8 Job Performance ..................................................................................... 16
2.9 Previous Research ................................................................................... 17
2.10 Hypotheses Development ..................................................................... 20
2.11 Research Framework ............................................................................ 22
CHAPTER III – RESEARCH METHOD .................................................................... 23
3.1 Research Design ..................................................................................... 23
3.2 Opearational definition of variables ....................................................... 25
3.3 Sampling design...................................................................................... 28
3.4 Research Instruments .............................................................................. 30
3.5 Statistical Analysis.................................................................................. 30
CHAPTER IV – RESULT ANALYSIS, DISCUSSION AND IMPLICATION ........ 41
4.1 Data Description ..................................................................................... 41
4.2 Data Quality Analysis ............................................................................. 47
4.3 Classical Assumption Analysis ............................................................. 50
4.4 Multiple Regression Analysis ................................................................ 55
4.5 Hypothesis Analysis .............................................................................. 57
4.6 Interpretation of Result .......................................................................... 60
CHAPTER V – CONCLUSION, LIMITATION, & SUGGESTIONS ........... 65
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5.1 Conclusion .............................................................................................. 65
5.2 Recommendations................................................................................... 66
5.3 Future Research ...................................................................................... 67
REFERENCES ..................................................................................................... 68
APPENDICES ...................................................................................................... 76
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List of Figures
Figure 2.1 Research Framework ............................................................................ 22
Figure 4.1 Respondent’s workplace ....................................................................... 43
Figure 4.2 Respondent’s description ...................................................................... 44
Figure 4.3 Heteroscedasticity Test with Scatterplot .............................................. 54
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List of Tables
Table 3.1. Statement Score Assessment ................................................................. 25
Table 3.2. Sample Proportion ................................................................................ 29
Table 3.3. Multicollinearity Test ............................................................................ 34
Table 4.1. Research Questionnaire......................................................................... 42
Table 4.2. Variable Descriptive Statistics .............................................................. 45
Table 4.3. Validity Test Result ............................................................................. 48
Table 4.4. Reliability Test Result .......................................................................... 49
Table 4.5. Normality Test Result .......................................................................... 50
Table 4.6. Multicollinearity Test Result ............................................................... 51
Table 4.7. Heteroscedasticity Test Result ............................................................. 53
Table 4.8. Multiple Linear Regression Test Result................................................ 56
Table 4.9. T test result ............................................................................................ 58
Table 4.10. F test result .......................................................................................... 59
Table 4.11. Research Questionnaire....................................................................... 60
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ABSTRACT
This research aimed to empirically prove the effect partially and simultaneously of
external factors, job satisfaction, and job performance towards turnover intention.
In addition, in research external factors concluded role conflict, organizational
professional conflict, and organizational commitment. This research chose the
population in public accounting firm from September 3rd until October 12nd.
Through purposive sampling and questionnaire spread from Google Form, this
research had 80 samples from auditors who worked in public accounting firms
which fulfilled the criteria. This research adopted quantitative research with random
effect model, which used some analysis methods of descriptive analysis, classical
assumption, multiple regression analysis and hypotheses testing. Based on the
result, it was concluded that external factors, job satisfaction, and job performance
affect auditors’ turnover intention. Simultaneously, those three independent
variables provided 72.9% influences towards turnover intention while the rest
27.1% was influenced by other factors.
Keywords: Turnover Intention, External Factors, Role Conflict, Organizational
Professional Conflict, Organizational Commitment, Job
Satisfaction, Job Performance
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INTISARI
Penelitian ini bertujuan membuktikan secara empiris pengaruh secara parsial dan
simultan faktor eksternal, kepuasan kerja, dan kinerja terhadap minat berpindah
kerja. Selain itu, dalam penelitian ini yang termasuk faktor-faktor eksternal adalah
konflik peran, konflik profesional organisasi, dan komitmen organisasi. Penelitian
ini memilih populasi di kantor akuntan publik yang dimulai dari 3 September
hingga 12 Oktober. Melalui purposive sampling dan penyebaran kuesioner dari
Google Form, penelitian ini memiliki 80 sampel dari auditor yang bekerja di kantor
akuntan publik yang memenuhi kriteria. Penelitian ini mengadopsi penelitian
kuantitatif dengan model efek acak, yang menggunakan beberapa metode analisis
analisis deskriptif, asumsi klasik, analisis regresi berganda dan pengujian hipotesis.
Berdasarkan hasil, disimpulkan bahwa faktor - faktor eksternal, kepuasan kerja, dan
kinerja pekerjaan mempengaruhi niat berpindah kerja auditor. Secara bersamaan,
ketiga variabel independen tersebut memberikan pengaruh 72,9% terhadap niat
berpindah kerja sedangkan sisanya 27,1% dipengaruhi oleh faktor lain.
Keywords: Turnover Intention, External Factors, Role Conflict, Organizational
Professional Conflict, Organizational Commitment, Job
Satisfaction, Job Performance
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CHAPTER I
INTRODUCTION
1.1. Background
The occupation of an auditor is a work-based on complex knowledge and
can only be done by individuals with certain educational abilities and background
(Ardiana, 2014). The occupation of an auditor is needed for companies to audit
financial statements that are presented in accordance with standards that are
generally acceptable or not. One of the jobs of an auditor is to provide information
that is useful to the public for economic decisions made by investors and creditors.
A financial statement audited is the examination of an entity's financial statements
and accompanying disclosures by an independent auditor. Audited financial
statement will be reviewed by Ministry of Finance to prove it has been audited fairly
and presented accordance with standards that applicable. Ministry of Finance can
revoke the public auditor license who report the financial statement that stated not
fairly or not accordance with the standards.
Public accounting firm is a company that contains group of auditors to serve
clients such as businesses, individuals, non-profits and the government. Public
accounting firms provided various kind of services based on the size and the
expertise of the firm. Public accounting services can be divided into three are audit
and assurance, taxation, and business advisory. For audit and assurance service
provided are preparation, review, and auditing of the clients' financial statements,
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while for taxation the preparation of income tax returns and estate and tax planning,
and business advisory are provided consulting and advice involving accounting
systems, mergers and acquisition. Public accounting firms can be divided by based
size and their income in Indonesia; big four and non-big four. Big four accounting
firms in Indonesia earnings almost 65% of income from accounting service sector
using public accounting firms. However, only a third of their total revenue from
accounting and auditing services, the rest come from consulting and advisory
services that large and growing parts of the big four firm’s service offerings. Big
four accounting firms still be the choice of client due to their level of public trust
still higher than non-big four. Big four auditors have high expertise and reputation
compared to non-big four auditors. Therefore, big four public accounting firms will
try maintain the their reputation, public trust, and providing protection to the public
During perform their work the auditors are required to have some kind
specification or knowledge about the financial statement to make and report it. The
main requirement to be auditors are graduated from accounting that are equal to
bachelor. For become a public auditor, individual need to start their career as a
junior auditor if they never worked at public accounting firm, later on as long their
working hours are fulfilled the can be promoted to associate auditor and then senior
auditor. Other specification or knowledge that might help auditors to get promoted
especially in Indonesia are Certified Public Accountant (CPA) and Chartered
Accountant (CA). In public accounting firm usually the one who hold CPA
certification is the one who actually expert in making sure that all of those variable
that already stated in business situations faced in today’s global marketplace
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(www.cpaaustalia.com.au) the financial statements is correct or not. They can do
all of those analysis activities with the help of material that they get while pursuing
this certification, specifically CPA ensures you will be well equipped to tackle any
of the challenging accounting and finance . While CA certification itself help the
CA to have the capability and competency in managing reporting systems that
produce high-value financial reports and other reports in accordance with the
principles of governance, professional ethics and integrity. It can be concluded that
all of those certification may be a help if it applied from Manager Assistant until
Partner position in public accounting firm as the person in charge in reporting the
financial statement. Partner in charge will be revoked their public auditor license if
Ministry of Finance found out the financial report are reported not fair, while
manager assistant or manager sanction are from their public accounting firm. While
senior auditor or below who do not have certification they may be free from
sanction due their limitation of knowledge and working hours.
Auditors are works in the complex tasks due they need to find out the data
that being spread can be anywhere for the evidence related to account audited so
they must be able to work under pressure, this commonly situation occurs due to
several things. The most important factor is time budget pressure that surely
provided by the client and the accounting firm. In this case there are an agreement
between client and accounting firm to ensuring the issuance of audit opinion
according to the schedule. It should straight to the agreement, if the time budget is
passed it will be caused a penalty fee of the client or even the client will do auditor-
switching for the next period. The time budget pressure make the auditor’s emotion
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unstable due to lack of sleep caused by they need to do overtime works, sometimes
they only sleep around 4-5 hours in peak season or even they can overnight at the
office to finish their work during last week of February. Individual with unstable
emotionality are reduced their rationality in the behavioral adaption and their social
adaption in the work environment (Bhagat et al., 2015). Many conflict in work
environment due to individual has an unstable emotion that may provoke their co-
worker’s anger, as a result many individual are feel uncomfortable in their works
that might provoke them to leave from their jobs. This might make the auditor job
satisfaction are low due their complexity task happen in their work condition.
Public Accounting Firm supposed to have a high turnover employee
because it has a duty to provide a professional and independent auditors. The one
who cannot fulfill the requirement should step back from this occupation.
According to Rhode et al. (1976), around 85% of turnover rates on initial hires over
a ten years period. In Indonesia, public accounting firms are classified in companies
that have a high turnover intention rate. According to Setiawan and Ghozali (2005),
newly recruited junior auditors are estimated to be able to survive in their work in
public accounting firms for more than two years with a percentage of less than 50%.
Even very often auditors are volunteered themselves to resign from their current
position; it’s not the matter of their professionalism and independency. But it’s
more related with their external factors, job satisfaction, and job performance.
These condition reflect the previous research, that many accounting graduates have
the perspective that working at public accounting firm only for looking experience
and training before getting better job (Shofiatul et al., 2016).
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According to this case the author would like to limit the scope for the
external factors. For external factors that have been decided are role conflict,
organizational professional conflict, and organizational commitment. All factors
that have been chosen, each has a high level of accuracy.
After taking a deeper observation of those several factors and the previous
research, the researcher already decided to continue the previous research by adding
some new variables with the following tittle, “Factors that Affecting Auditor
Turnover Intention”.
1.2. Research Problem
Public accounting firms are known having high employee turnover
intention. High turnover intention might be a problem in public accounting firms
that will lead a complaint from clients and managers because works of new
employees are lack of experiences (Jannah et al., 2016). Beside that public
accounting firms will spend the fee covers the training cost that has been invested
in the employees and the recruiting and retraining cost.
Based on the description above, there are several factors that might
influence an auditor's turnover intention, including external factors, job
performance, and the job satisfaction between an auditor's turnover intentions. It
can be formulated research problems as follows:
1. Do external factors affect auditors’ turnover intention?
2. Does job satisfaction affect auditors’ turnover intention?
3. Does job performance affect auditors’ turnover intention?
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1.3. Research Objectives
This research is only limited to problems related to the analysis of factors
that influence turnover intention auditors who work in the Public Accounting Firm.
Many factors influence turnover intention, but this study is limited to organizational
variables consisting external factors (role conflict, organizational professional
conflict, and organization commitment), job performance, and job Satisfaction.
Research will compare the conditions of the public accounting firm in the Jakarta.
1.4. Research Scope and Limitation
1. Scope
This study conducted to auditors who worked at public accounting firms located in
Jakarta, and divided into two according to size; big four and non-big four.
2. Limitation
This research also has some limitations, which are:
a. Auditors who worked in public accounting firms located in Jakarta.
b. Auditor who has position junior auditor, associate auditor, and
senior auditor.
c. Auditors who have completed their education in accounting, at least
Bachelor.
1.5. Research Benefit
Based on the objectives to be achieved in this study, the expected uses are:
1. Practical usability
Practical uses in this study include:
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As input material in considering turnover intention making to
improve company performance, and
2. Institutional Use
This research has operational uses, namely as reference section and
as reference material to add to the repertoire of science and to hold
further research on decreasing the turnover intention of employee.
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CHAPTER II
LITERATURE REVIEW
2.1. Two factors theory
The two factors theory first was introduced by Frederick Herzberg in 1959.
According to Robbins (2009), he believed that there are two components to
determining employees working attitudes and level of performances, which are
Motivation and Hygiene Factors. Motivation Factors are intrinsic factors to increase
employees’ job satisfaction, while Hygiene factors are extrinsic factors to prevent
any employees’ dissatisfaction. Herzberg advance that full supply of Hygiene
Factors will not necessary result in employees’ job satisfaction. To improve
employee performance and productivity motivation factors can be included.
Moreover, Herzberg divide the conditions that affect a person's attitude towards his
work; satisfiers group and dissatisfies group. The satisfiers or motivator group are
the factors or situations that are proven as sources of job satisfaction which consist
of accomplishment, recognition, work itself, responsibility and advancement. The
presence of these factors can lead into the satisfaction, but the absence of this factor
does not always result in dissatisfaction. Whereas dissatisfies group are factors that
are proven to become provenance of dissatisfaction which consisting of technical,
salary, interpersonal relations, conditions of work, job security and status
supervision. Advancement to this condition will deduct or eliminate dissatisfaction
feeling, but it will not cause satisfaction because he is not a source of job satisfaction
itself.
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2.2. Expectancy Theory
Expectancy theory is theory developed by Vroom in 1964. According to
Lunenburg (2011) expectancy theory can be in the four assumption. First
hypothesis people take part in organizations, how individuals respond to the
organization with excitement about their necessity, motivations, and past
experiences. Second hypothesis is that an individual’s behavior is a result of
conscious selection, people are free to choose those behavior proposed by their own
expectancy deliberation. Third hypothesis, people want various kinds from the firm.
Fourth hypothesis to optimize the result for them, people will choose several
substitutes. Expectancy theory has various important indication to motivate
employees for boosting employee motivation by change the individual’s effort-to-
performance expectancy, performance-to-recompense expectancy, and recompense
valences (Lunenburg, 2011).
2.3. Turnover Intention
One of the serious problems faced by the organization is the turnover
intention. Turnover intention is individual’s desire with full consciousness to leave
the organization where these individuals work (Robbins & Judge, 2013). According
to Pradana and Salehudin (2015), they defined turnover intention as a mental
decision between a person’s belief towards work and the choice to stay or leave the
job. While Lin et al. (2017), defined turnover intention as intentional and aware
intentions to leave the organization in the predictable future. High turnover
intention in organization are problem that will causes complaint from clients and
managers because works of new employees are lack of experiences. Beside that
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high turnover intention reduce workplace morale and constrain employees from
establish any commitment or recognize problem in organization (Lin et al., 2017).
The high turnover intention in the organization causes more potential costs to be
incurred by the organization (Srimindarti et al., 2017). The fee covers the training
cost that has been invested in the employees and the recruiting and retraining cost
(Zhang, 2016). According to Lin et al. (2017), using conservation of resources
found out when worker do not have enough resources to deal with job problems,
their prolonged nerves and pressure are probably advanced and enlarge.
2.4. Role conflict
Role theory analogies that every single person has a role, sometimes
individual may have multiple roles but these can be caused in one function. Role
theory stated that when the expected behavior from an individual is inconsistent,
such as role conflict, they will be stress or unsatisfied (Jannah et al., 2016).
Palomino and Frezatti (2016), role conflict is born from two or more role
requirements, it makes the problem to their work of one makes the other work more
complicated. When employees meet incompatible demand expectation role conflict
can be occurs (Celik, 2013). According to Montgomery (2011) role conflict role
conflict arise when employee: assume that they will be evaluated in a several way
among one or several contend role designators, the view of the role designator will
affect their evaluation, understanding the condition to whom their reports are
reported will affect their performance evaluation. While Tarrant and Sabo (2010),
defined conflict can happen when: new aspect needed new skills, participating in
decision making processes, required to manage an personal profile within a
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management team, knowledge to understand the new technologies, techniques, or
government regulations, and an less professional training that makes them are not
allow them to accompany such changes effectively.
2.5. Organizational professional conflict
In occupation such as medicine, law, and services are provided through sole
proprietorships or small partnerships, while the practitioner in organizations are free
to do professional judgment with organizational and external compulsion (Shafer
et al., 2001). According to Brierley and Cowton (2000), to specifying levels of
capability relating to specific ability and basic knowledge, individual are look for
to define standards of conduct in self- enforced ethical codes. Conflict between
professional and organizational may occurs due values arising from salaried
employment in bureaucratic organizations in the context of a variety of professions
(Shafer, 2002). Organizational and professional values can be auditor potential
conflicts and can be a variety of work arrangements. According to Sorensen and
Sorensen (1974), individuals at higher ranks in larger public accounting firms
scored higher on professional orientation, these behaviors encourage a focus on
organizational goals, not professional goals. While Shafer (2002), found out
employees will have less professional autonomy and place less emphasis on
professional values in larger public accounting firms, although the findings on this
issues can be vary. According to Aranya and Ferris (1984), accountants who
worked in industry have higher levels of organizational professional conflict than
accountants who worked in public accounting. A related organizational
professional’s conflict information should be disclosed by management to protect
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the public interest. If the management are not disclosed the information it may affect
to loss to manage client's policies, choice of clients to be served, services provided,
and compensation arrangements.
2.6. Organizational Commitment
Organizational commitment as the individual’s relative strength
identification on an organization and its involvement in a particular organization
(Parker & Kohlmeyer, 2005). According to Mowday et al., (1982) organizational
commitment can be seen in the employees who serve the organization according to
their job and work wholeheartedly for the benefit of the organization and they will
keep their membership in the organization. Organizational literature are important
variable to identified organizational commitment to understanding the work
behavior of employees in organizations (Yahaya & Ebrahim, 2016). Aydin et al.
(2011) organizational commitment is a desire to keep organizational affiliation,
recognition with the goals, success of organization, the fidelity of a worker, and a
willingness company success. While Pool and Pool (2007), Organizational
commitment shows an individual recognize himself or herself in the organization
and how much his/her commitment to the organization to achieve the goals. A
commitment factor is needed to connect employees and organizations to make
organization success. Factors that involved in the organization; the certainty belief
and acceptance of the values and organizational goals, the desire to exert every
effort for the sake of the organization, and a strong desire to remain a member of
the organization. Job performance, employee satisfaction, and turnover has been
related to organizational commitment to achieve positive organizational outcomes
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(Yahaya & Ebrahim, 2016). If employees have a high commitment to the
organization, the employees have confidence in the vision of the organization so
they will be satisfied (Srimindarti et al., 2017).
2.7. Job Satisfaction
Job satisfaction is someone’s feeling about his job whether positive or
negative, employee perceptions about whether they enjoy the job or not, is created
from their experiences (Srimindarti et al., 2017). Robbins and Judge (2013), defines
job satisfaction as positive feelings about a job, which is the impact or results of the
job various aspects evaluation. Meanwhile, Wood et al. (1998) defines job
satisfaction as the extent to positively or negatively individual feelings about their
job, which is a person’s emotional response to the task as well as the physical and
social conditions in the workplace. According to Mishra (2013), Job satisfaction
define as a common perspective which is the result of various specific perspective
in three areas; certain job components, personal aspects, and group relationship
outside the job. Job satisfaction can be acquired from many interconnected factors.
Every factor has its own significance and which cannot be disregarded. Several
component that may affect job satisfaction:
1. Sex: In most of the observation, it is revealed that usually women
tend to be satisfied with their job rather than man. This may be
affected by multiple role played by when they take occupation
beside at home. Women are likely to work with kind environment,
friendly social position in spite of the salary was low.
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2. Age: Several researchers found distinct outcome in vary groups on
the connection between age and job satisfaction. Many people argue
that age has no relation with job satisfaction but this connection has
relevance in some job situations. In several groups, job satisfaction
will be higher with growing age factors than others groups without
age factors.
3. Education: Several researchers show there is possibility when
individual with more educated to feel less satisfied, otherwise the
less educated individual to feel more satisfied. Other researchers
found there is no relation between educations to companies'
advancement policy
4. Job-Time: researchers found that job satisfaction will decrease as
time goes by.
5. Work-Type: Type of job was the most important factors to jobs
satisfaction. Lot of experiments shows the habitual or regular work
can decrease the job satisfaction.
6. Skill required: When skills can reach a certain level, it will be an
origin of satisfaction for employee. Work satisfaction in salaries are
leading when satisfaction in skill has substantially decreased.
7. Status of Occupation: Occupational status have a relation with
intelligence, income and year of education. Researchers define out
employee that have less social status and prestige will be dissatisfied
in their jobs.
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8. Responsibility: Responsibility have big contribution to job
satisfaction. Observation on responsibility of managers have been
discovered give more influence to job satisfaction.
9. Wages or salaries: Wages or salaries played most prominent factor
for job satisfaction. Job satisfaction will increase when employees
get more salaries, but this may not lead for covering all employees’
satisfaction. Some research founded wages or salaries were rated
well hit to increase the job satisfaction, but there is other factors like
safety and chance for improvement by educated people is much
higher to increase the job satisfaction than salary.
10. Condition of Work: Pleasant work environment are tended to be
classified as a major component also. Work condition with less
exhaustion will increase the job satisfaction.
11. Benefits: Other benefits and facilities have been slope as a major
components. Several observation show that highly educated
employees with high position in company get more benefits and
facilities provided by the company or firm that employ them.
12. Security: Several observations shown that employee want a stable
condition. The higher stable condition will affect to increase for
employee job satisfaction. Other observations found security does
not affect to employee who have high education.
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13. Promotion opportunity: Some research’s show that employee need
to be promote after works in several years. Get promoted will give
more satisfy to employee.
If employees are fulfilled with the various dimensions of the job they will
not look for another job. It can be said the job satisfaction is strongly associated
with the turnover intention.
2.8. Job Performance
Basically, in an organization, employees really need employees who can
meet the criteria and goals of the company, because employees are a key success
factor in an organization or company. Therefore the performance of an Auditor or
employee will have a direct impact on the condition of the company. According to
Motowidlo and Kell (2012), they define job performance into a person's behavior
in a certain period of time to measure how much the value of organization.
Performance is determined by the auditor’s achievement assessed by their
supervisors (Jannah et al., 2016). A definition of performance should allow for
variation attributable to differences in
1. Traits measured in selection programs.
2. Attend training and development programs.
3. Exposure to motivational interventions and practices.
4. Situational constraints and opportunities.
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8 major dimensions of performance:
1. Certain tasks the job skills
2. Certain tasks nonspecific job skills
3. Writing and oral communication
4. Demonstrating skills
5. Discipline
6. Team performance
7. Supervision
8. Management and administration
The auditors who are considered to have low performance by his supervisor,
have a higher turnover intention. But, the auditors with high performance will not
leave their job because they are motivated by their supervisor. The motivation is
given by the firm to prevent high performing employees to leave the firm. The firm
offer opportunity for promotion and bonuses. Muchinsky and Wells (1985) found
that the turnover phenomena will be very low in most well performing employees.
2.9. Previous Research
Some researchers had conducted researches about variables that may
influence the price to book value. Those previous researches will help the researcher
to identify and highlight the influential variables and record significant findings
from researches which had been conducted (Sekaran & Bougie, 2011). The
researcher has summarized some previous research from published journals which
has price to book value as dependent variable.
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1. A research by Jannah et al. (2016) with the title of “Determinant of
Auditors’ Turnover Intention From Public Accounting Firm”
analyzed factors that may affect the auditor turnover intention in
public accounting firm such as; job satisfaction, affective
commitment, continuance commitment, job performance, role
conflict, and role ambiguity. The study was conducted at 2015 and
the samples are from public accounting firm in East Java and using
the Smart-PLS to process statistical data. The result of this study
showed that affective commitment, and continuance commitment
have a negative influence to turnover intention while role conflict
and role ambiguity have a positive influence to turnover intention.
Job satisfaction and job performance are failed to show negative
influence towards turnover intention in this study.
2. A research by Srimindarti et al. (2017) with the title of “Antecedents
of Job Satisfaction and the Influence on Turnover Intention”. They
test the effect of the influence of leadership style and organizational
commitment towards job satisfaction and leadership style,
organizational commitment, and job satisfaction on turnover
intention. They use multiple regression analysis to analyze the data.
The result of this study indicate there is positive effect on job
satisfaction by leadership style and organizational commitment.
While leadership style, organizational commitment, and job
satisfaction have a negative effect on turnover intention.
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3. A research by Kalbers and Cenker (2007) with the title of
“Organizational commitment and auditor in public accounting”.
They test auditors in public accounting firms in context
organizational commitment within the important of antecedents,
correlates, and consequences. This study using integrated model and
tested using structural equation modeling techniques with samples
auditors from regional public accounting firms that located in major
metropolitan in USA. This study found out role ambiguity and
turnover intention have less effect to auditors with more experience,
while they get more affection for their organization.
4. A research by Shafique et al. (2018) with the title of “The Nexus of
Ethical Leadership, Job Performance, and Turnover Intention: The
Mediating Role of Job Satisfaction”. They test the influence of
ethical leadership towards employees’ job satisfaction, job
performance, and turnover intention. The result of this study showed
employee’s job satisfaction and job performance have positive
effect, while employees’ turnover intention has negative effect in
this study.
5. A research by Mubako and Mazza (2017) with the title of “An
Examination of Internal Auditor Turnover Intentions” analyzed job
satisfaction and staff retention as factors towards turnover
indentation. The result organizational-professional conflict,
restricted access to documents and personnel, and the existence of a
20
program of using the internal audit function as management training
ground have positive effect towards turnover intention.
2.10. Hypothesis Development
Hypothesis is a tentative, yet testable statement, which predicts what the
researcher’s expect to find in conducting the research and is derived from the theory
on which the conceptual model is based on (Sekaran & Bougie, 2011). This study
investigate factors that affect the auditor turnover intention. The independent
variables in this study are external factors, job satisfaction, and job performance
while the dependent variable is turnover intention. Jannah et al. (2016), auditor has
two roles, as auditor that must be independent and as a management service that
must be close to the client. This condition can cause role conflict for the auditor.
The level of employee’s organizational commitment can affect the turnover
intention if the employees have a strong commitment to the organization, it will
effect on the decrease of turnover intention (Srimindarti et al., 2017). While Shafer
(2002), organizational professional conflict happen when an auditor found out
misstatement happen but their supervisor, manager, or partner asked to ignore that,
but as an auditor who have responsibility to report the misstatement. According to
Jannah et al. (2016) auditors who joined public accounting firm who are satisfied
with the job will be happy to do the job and not trying to find alternative
employment while they tends to leave the organization in early stages of his career
if they are not satisfied. The auditors who are considered to have low performance
by his supervisor, have a higher turnover intention while auditors with high
21
performance will not leave their job because they are motivated by their supervisor
to prevent high performing employees to leave the firm (Jannah et al., 2016).
Researcher has formulated some hypotheses which will be tested in this
research. Those hypotheses are:
Hypothesis 1 : There is an effect of external factors towards turnover intention
Hypothesis 2 : There is an effect of job satisfaction towards turnover intention
Hypothesis 3 : There is an effect of job performance towards turnover intention
22
2.11. Research Framework
Figure 2.1 Research framework
There are two types of variables involve in this research, which are
independent variables and dependent variable. Independent variables consist of
external factors, job satisfaction, and job performance. While dependent variable
has one variable, which is turnover intention.
External Factors
Job Satisfaction
Job Performance
Turnover Intention
23
CHAPTER III
METHODOLOGY
3.1. Research Design
This research is utilizing quantitative approach. According to Creswell
(2003), quantitative approach let the investigator apply for improve knowledge, use
method of research such as experiments and surveys, and gather data on
predetermined instruments that yield statistical data. It uses data that are in the form
of numbers and provides fundamental connection among empirical observations
and mathematical expression to prove or disapprove a notion or hypothesis
(Neuman, 2006). Quantitative researchers focus on measuring variables and testing
hypotheses, which are linked to general causes explanations.
This study aims to analyses the relationship between independent variables
external factors, job satisfaction, and job performance with the dependent variable
ethical judgment. The method used in this study is a multiple linear regression
analysis method. Multiple linear analysis methods are used to examine a particular
population or sample, the techniques used in sampling are generally done randomly.
This study uses primary data in the form of questionnaires as reference material for
analysis in primary data collection. The researcher distributed questionnaires to the
respondents by a mail questionnaire, the researchers conducted data retrieval by
sending written questionnaires by post or email.
Some of the things listed as the contents of the questionnaire are about
external factors, job satisfaction, and job performance with consideration of the
auditor turnover intention for the respondents.
24
The questionnaire distributed is divided into (5) five main parts, namely:
1. The first section include a number of general questions associated to
the demographic profile of respondents.
2. The second part include a number of questions associated to role
conflict, organizational professional conflict, and organizational
commitment in their workplace.
3. The third section include a number of questions associated to auditor
job satisfaction, either happy or not.
4. The fourth section include a number of questions associated to
auditor performance from their perspective and their supervisor.
5. The fifth section include a number of questions associated to how
much they want to quit from their job as an auditor to determine the
auditor turnover intention.
The instructions for filling out the questionnaire are made in a simple and
clear to convey the research objectives and facilitate the respondents in filling out
the questionnaire. After the respondent answered, a questionnaire was examined
which was answered by the respondent regarding the completeness of filling out
the questionnaire which was an important point in the study as an analytical
reference material. Measurements were made using a five-point Likert scale, using
a score of 1 to 5 (1 = strongly disagree and 5 = strongly agree) to measure each
respondent's answer to the understanding held on the ethical judgment problem
examined. The higher the scale value, the higher the understanding of respondents
25
towards the values of turnover intention. To measure the opinions of respondents
used the details of the assessment of respondents' score statements in the following
table:
Table 3.1
Statement Score Assessment
Answer Score
Strongly Agree 5
Agree 4
Neutral / Doubt 3
Disagree 2
Strongly Disagree 1
3.2. Operational Definition of Variables
The research conducted in this study has a title, namely "Factors that Affect
Auditor Turnover Intention". This study uses 2 (two) types of variables as follows:
3.2.1. Dependent Variable
Dependent variables are variables that are the main concern in an
observation. This research using auditor turnover intention as the dependent
variable. According to Schyns et al. (2007), employees who voluntarily want to
change jobs or companies can be interpreted as employee’s turnover intention.
Employee’s turnover intention can be leaded by many factors such as; external
factors, job satisfaction, job performance, etc. In this research, external factors itself
26
contains role conflict, organizational professional conflict, and organizational
commitment will be elaborated together with job satisfaction and job performance
whether it will affect turnover intention.
3.2.2. Independent Variable
Independent variable is a variable that affects the dependent variable, both
positively and negatively (Sekaran & Bougie, 2011). This study uses several
independent variables which:
1. External factors
External factors in this research contains of role conflict,
organizational professional conflict, and organizational
commitment.
1.1.Role Conflict
Every single person has a role, sometimes individual may have
multiple roles in their work. The existence of multiple roles in one
functions can cause conflicts. Role conflict occurs if a person has
some role in one function (Shofiatul et al., 2016). Auditor has two
roles, first, individual as auditor. Second, individual as a
management service. Auditor as a management service must be
close to the client. But, as auditor, he must be independent. This
condition can cause conflict for the auditor.
1.2.Organizational Professional Conflict
The most important characteristics of professions are not only
related to technical competence but also with ethical propriety.
27
According to Brierley and Cowton (2000), people are going to
establish standards of conduct in self- enforced ethical codes to set
levels of competence related to specific skill and knowledge base.
Organizational professional conflict might happen when an auditor
found out misstatement happen but their supervisor, manager, or
partner asked to ignore that, but as an auditor who have
responsibility to report the misstatement.
1.3. Organizational Commitment
According to Srimindarti et al. (2017), to measure organizational
commitment, they used employees believe and accept the
organizational goals, urge to remain or quit the organization
reflected in absenteeism and employee turnover. While Parker and
Kohlmeyer (2005) defines organizational commitment as the
individual’s relative strength identification on an organization and
its involvement in a particular organization.
2. Job satisfaction
Robbins and Judge (2013), defines job satisfaction as positive
feelings about a job, which is the impact or results of the job various
aspects evaluation.
3. Job performance
Motowidlo and Kell (2012), they define job performance as the total
expected value to the organization of the variant behavior that a
personal accomplish over a standard period of time.
28
3.3. Sampling Design
Sampling is the process of selecting an appropriate number of the right subjects
from the population as the representatives of the research (Sekaran & Bougie,
2011). If a sampling is done correctly, the result from statistical analysis can be
used to conclude a whole population.
3.3.1. Size of Population
According to Sekaran and Bougie (2011), they defined population as the
set of whole group individuals or objects that the researcher are interested to
analyze. Population is a majority of individuals or objects which is not likely to
manage; therefore there are several parts of population will be selected for the
research. This research population is focused on auditor who worked in public
accounting firms in Jakarta. Based on public accounting firms in Jakarta, there are
2 categories; big four and non-big four.
3.3.2. Size of Sample
Sekaran and Bougie (2011) defined sample as a subset of population which
are going to assess the problems in the research. Probability and nonprobability
sampling are used in sampling design (Sekaran & Bougie, 2011). Nonprobability
sampling will be used to this study due the samples do not have a known or
predetermined chance of being selected as subjects, with the target in purposive
sampling. This research used purposive sampling due only specific types of sample
which are provide the necessity of information. In determining sampling the
29
researcher set criteria and purposes of the study. These are the following criteria of
the samples:
1. Auditors who worked in public accounting firms located in Jakarta.
2. Auditor who has position junior auditor, associate auditor, and
senior auditor.
3. Auditors who have completed their education in accounting, at least
Bachelor 1.
Table 3.2
Sample Proportion
No Criteria Number of samples
1 Auditors who works in big four Public
Accounting Firms ( PWC, EY, Deloitte,
KPMG)
40
2 Auditors who works at non-big four Public
Accounting Firms in Jakarta
60
Total Samples 100
The researcher set the confidence interval 95% with 5% margin of error for
this study. Sekaran and Bougie (2011) they said that the sample size larger than 30
and less than 500 are adequate for most research. In addition, in using multiple
regression analysis the sample size should be ten times or more as large as the total
30
variables which are used in the research. Thus, as this research uses four variables,
the sample size should be 40 data (4 variables multiply by ten times).
3.4. Research Instrument
This research will gather data from questionnaire that took questions that
had been done by previous research. For role conflict question, job satisfaction, job
performance, and turnover intention conducted by Jannah et al. (2016), while
organizational professional conflict and organizational commitment by Shafer
(2002). The analysis tool that will be applied in this research is statistical tool of
SPSS (Statistical Package for the Social Sciences) version 23. This research uses
SPSS to assist in processing statistical data precisely and quickly, and produce
various outputs in this research, such as normality, heteroscedasticity,
multicollinearity, and multiple regression.
This research also uses Google Form as a place to make a questionnaire and
receive the returned questionnaire that has been answered by the respondent. The
other instruments that mainly used in this research are Microsoft Excel 2016 in
transforming the raw data which are obtained from Google Form.
3.5. Statistical Analysis
3.5.1. Descriptive Statistics Analysis
Descriptive statistics will organize and summarize information of each
variable through the calculation of various descriptive measures such as average,
maximum, minimum, and standard deviation (Weiss, 2012).
31
Mean is average value of the data, which is obtained by adding up the data and
dividing by the number of observations. Mean can be formulated as follows
(Schwert, 2010):
Where:
𝑁 = number of observations in the current sample
Max and Min are the maximum and minimum values of the data in the current
sample (Schwert, 2010).
Standard Deviation is a measure of dispersion or spread of data around the average
(Schwert, 2010). The smaller the standard deviation, the narrower the ranges
between the lowest and highest scores closely to the average score. Schwert (2010)
defined the standard deviation by:
Where:
𝑁 = number of observations in the current sample
�̅� = mean of the series
32
3.5.2. Data Quality Test
This research uses the questionnaire instrument as a data source. The
questionnaire used in the study was tested first so that the quality of the data used
in the research can be said to be valid data. Therefore, a validity test and reliability
test is carried out as part of the data quality test.
3.5.2.1. Validity Test
According to Ghozali (2013), validity test is used to measure whether a
questionnaire is valid or not. Questionnaire can be valid or not valid if the question
contained in the questionnaire is able to show something that will be measured by
the questionnaire. Testing the validity of the research can be seen by looking at the
value of Correlated Item-Total Correlation with the following criteria: if the value
of r count is greater than r table and the value is positive (at a significant level of
5% or 0.05), the indicator is said “valid ", and vice versa (Ghozali, 2013).
3.5.2.2. Reliability Test
Reliability testing is carried out after validity testing and only valid
questions are being tested. Reliability Test has a basic concept called consistency.
Hair et al. (2010) defined reliability as an approximation of the level of consistency
between several variable measurements. This test is conducted to test the feasibility
of processing data whether the instrument is acceptable or reliable. To test
reliability of the questionnaire this research used the Cronbach Alpha coefficient
formula. The Cronbach Alpha provision range value set by Hair, et al (2010):
33
1. 0,00 - 0,20 is less reliable;
2. > 0.20 - 0.40 is slightly reliable;
3. > 0.40 - 0.60 is quite reliable;
4. > 0.60 - 0.80 is reliable, and
5. > 0.80 - 1.00 is very reliable
3.5.3. Classical Assumption Test
3.5.3.1. Normality Test
The normality test is needed to check whether the dependent variable or
independent variable is normally distributed or not (Sugiyono, 2010). The best
regression model is normal distribution or close to the normal. Normality test is
needed because the regression analysis assumes that residuals follow normal
distribution (Erlina, 2007). The basis for decision making from the normality test is
Lilliefors (Kolmogorov-Smirnov) with a significance level of 0.05 or 5% which is
stated by:
1. If the significance value is> 0.05 or 5% then the data is normally
distributed
2. If the significance value is <0.05 or 5% then the data not normally
distributed
3.5.3.2. Multicollinearity Test
According to Ghozali (2013) multicollinearity test used to test a regression
model that has a correlation between independent variables or not. While Jeeshim
(2002) stated that multicollinearity is a state where high degree of correlation occurs
34
among several independent variables in the research, which commonly happens due
to incorporation of a large number of independent variables in regression model.
The cause of multicollinearity is some of the independent variables measure the
same concepts or phenomena (Jeeshim, 2002). Regression model should not have
a correlation between independent variables.
According to Ghozali (2013) a regression model are free from
multicoliinearity if the tolerance value ≤ 0.10 or equal to VIF value ≥ 10. The
multicollinearity can be assessed by analyzing the correlation matrix to detect
multicollinearity problem (Heinecke, 2011). The table below shows the correlation
coefficient which is shown by R value.
Table 3.3
Multicollinearity test
R Value Interpretation
𝑟 ≤ 0.3 Very weak correlation
0.3 ≤ 𝑟 ≤ 0.5 Weak correlation
0.5 ≤ 𝑟 ≤ 0.7 Moderate correlation
0.7 ≤ 𝑟 ≤ 1 Strong correlation
Source: Moore & Flinger, 2013
35
The correlation among two variables is mostly considered strong when r
value is larger than 0.7. Therefore correlation coefficient should be below 0.7 to
avoid biases from multicollinearity (Heinecke, 2011). Hence, when the value of a
variable exceeds 0.7, that variable will be excluded to solve the multicollinearity.
3.5.3.3. Heteroscedasticity Test
The heteroscedastic test manage to examine the variance inequality from
the residuals other studies. Homoscedasticity occur when the variance of one study
to another research remains (Ghozali, 2013). A good regression model shows
homoscedasticity and has no heteroscedasticity issue; it means the regression model
is acceptable (Santoso, 2010).
The heteroscedasticity test is carried out by considering the significance of
the research variables tested by the Glejser test, taking into account the significance
above the confidence level (> 5%).
Heteroscedasticity tests can be detected by looking at the graph plots
predicted values of variables with residuals or by looking at the presence or absence
of certain patterns on the scatterplot graph. If it is found like dots that form a wavy
pattern, widen, then narrow it regularly, it becomes an indication that
heteroscedasticity has occurred. But on the contrary, if there are no clear patterns
or points that are spread out above or below the number 0 on the Y axis, then it can
be said free from heteroscedasticity (Ghozali, 2013).
36
3.5.4. Multiple Regression Analysis
According to Salam (2008), they define multiple regression as the
correlation among a continuous outcome variable and one or various independent
variables in one equation. Multiple regression analysis evaluate the degree and the
characteristic of relation among independent and dependent variable (Widarjono,
2009).
Multiple regression analysis are chosen due three independent variables are
set for this research. The dependent variable is turnover intention while the
independent variables are external factors, job satisfaction, and job performance.
The linear regression equation can be formulate:
𝒀 = 𝜷𝟎 + 𝜷𝟏𝑿𝟏 + 𝜷𝟐𝑿𝟐 + 𝜷𝟑𝑿𝟑 + 𝜺
Where:
Y = turnover intention
𝛽0 = intercept/constant (value of Y when X1-X5 = 0)
𝛽1 − 𝛽3 = partial regression coefficients
X1 = external factors
X2 = job satisfaction
X3 = job performance
𝜀 = random error
37
The value of partial regression coefficient 𝛽1 − 𝛽5 has a very important role
to measure the marginal contribution of independent variable to dependent variable,
by holding all other variables are constant (Schwert, 2010).
3.5.5. Hypotheses Testing
The hypotheses testing are establish to analyses the influence of
independent variables to dependent variable throughout this research. There are two
types of hypotheses, which are null hypothesis (βn = 0) that represents by Ho and
alternative hypothesis (βn ≠ 0) that represents by Ha. Null hypothesis shows no
significant influence of the independent variable towards the dependent variable. In
contrast, alternative hypothesis shows a significant influence of the independent
variable towards the dependent variable.
3.5.5.1. T-Test
The t-test is performed to specify whether or not two variables relate to
different averages. This test uses a confidence level of 95% or with a significance
level of five percent (5%), the value of α = 0.005 with the criteria:
1. If the probability is <0.05, then Ha is rejected and Ho is accepted,
these show that independent variable have no significant effect
towards the dependent variable.
2. If the probability is> 0.05, then Ha is accepted and Ho is rejected
these show that independent variables have significant effect
towards the dependent variable.
38
The t-test will help researcher in determining the partial influence among an
independent variable towards dependent variable. The hypotheses of t-test are:
1. H01: β1 = 0 or if probability t-statistics > α then there is no significant
partial influence of external factors towards auditor turnover
intention.
Ha1: β1 ≠ 0 or if probability t-statistics < α then there is a significant
partial influence of external factors towards auditor turnover
intention.
2. H02: β2 = 0 or if probability t-statistics > α then there is no significant
partial influence of job satisfaction towards auditor turnover
intention.
Ha2: β2 ≠ 0 or if probability t-statistics < α then there is a significant
partial influence of job satisfaction towards auditor turnover
intention.
3. H03: β3 = 0 or if probability t-statistics > α then there is no significant
partial influence of job performance towards auditor turnover
intention.
Ha3: β3 ≠ 0 or if probability t-statistics < α then there is a significant
partial influence of job performance towards auditor turnover
intention.
39
3.5.5.2. F-Test
To test the overall regression this research use F. To indicate whether all of
the independent variables have a simultaneous influence, F statistical test is used
(Ghozali, 2013). Tests that use hypotheses use a significance level of 0.05 (∝ - 5%).
The significance level used is 5% and the confidence level used is 95%. The basic
decisions for f-test are:
1. Probability of f-statistics > 0.05, Ho is accepted and Ha is rejected,
indicate that all independent variables are not simultaneously
significant towards the dependent variable.
2. Probability of f-statistics < 0.05, Ho is rejected and Ha is accepted
Indicate that all independent variables are simultaneously significant
towards the dependent variable.
The f-test will help researcher in determining the simultaneous influence of
a set of independent variables towards dependent variable. The hypothesis of f-test
is:
H0: β1 = β2 = β3 = 0 or if probability f-statistics > α then there is no significant
simultaneous influence of external factors, jobs satisfaction, and job performance
towards auditor turnover intention.
Ha: at least there is one βi ≠ 0 or if probability f-statistics < α then there is significant
simultaneous influence of external factors, jobs satisfaction, and job performance
towards auditor turnover intention.
40
3.5.5.3. Coefficient Determination
Coefficient of determination explains how much the independent variables
affect the dependent variables (Winarno, 2011). Coefficient of determination can
be analyzed though R2 if the number of independent variables is less than two or
adjusted R2 if regression model has more variables. As supported by Gujarati
(2004) adjusted R2 is a better measure than R2 since adjusted R2 will only increase
if the absolute t-value of the added variable is greater than one, unlike the R2 which
has non-decreasing function if independent variable is added.
The value of adjusted R2 can range from 0 to 1 (0 < adjusted R2 < 1):
1. If adjusted R2 is close to 0, it indicates that independent variables
has weak capability to explain dependent variable.
2. If adjusted R2 is close to 1, it indicates that independent variables
has strong capability to explain dependent variable.
The closer the coefficient of determination value to 1, the more capability
of independent variables to influence the dependent variable by providing more
complete information to predict the variance of dependent variable (Baltagi, 2008).
41
CHAPTER IV
RESULT ANALYSIS, DISCUSSION, AND IMPLICATION
4.1. Data Description
This research was conducted using a questionnaire containing 28
statements, which objective to test the effect of external factors, job satisfaction,
and job performance towards employee turnover intention. Questionnaires are
given to external auditors who work in public accounting firms from junior auditors
to senior auditors to become respondents to this research. The respondent criteria
used in this questionnaire are junior auditors to senior auditors in the Jakarta area
who work in the public accounting firms and / or people who have worked as
external auditors in the position of junior auditors to senior auditors in public
accounting firms. The questionnaire was distributed from September 3rd, 2018 to
October 12nd, 2018. Researchers conducted questionnaires through google form to
public accounting firms located in Jakarta. Before completing the questionnaire the
researcher conducted an inquiry to convey the purpose and objectives of this study.
In the inquiry process respondents who did not agree could not participate in filling
out this questionnaire. The following is the number of questionnaires processed in
the study:
42
Table 4.1
Research questionnaire
Number Description Total
1 Distributed questionnaire 100
2 Questionnaire returned 86
3 Questionnaire cannot be processed 6
Questionnaire processed 80
Based on the table, there are 100 questionnaires whose distribution is done
using google form. There were 86 questionnaires that were returned and there were
6 questionnaires that could not be processed because the respondents filled out the
questionnaire carelessly. The researcher chose to use Google form to collect data
rather than using the method of collecting data by spreading questionnaires directly
to public accounting firms in order to make the data collection time more efficient
due the time to collect data was relative short. Researcher divides public accounting
firms into 2; big four (PWC, EY, KPMG, and Deloitte) and non-big four. The
following are the results of the respondent's workplace from the questionnaire:
43
Figure 4.1
Respondent’s workplace
Based on the figure above, respondents who filled out the questionnaire
were around 66.3% or 53 people worked in non-big four and 33.8% or as many as
27 people worked in the big four. The respondent criteria in this questionnaire is
auditors who work in public accounting firm in Jakarta with a junior auditor
position up to the senior auditor who had completed a minimum formal
undergraduate degree (Bachelor). This study expects the respondent to have
sufficient knowledge in examining the client's financial statements which is his or
her responsibility as an external auditor. The description of the respondent can be
seen in the diagram below.
44
Figure 4.2
Respondent’s description
The figure shows that the respondents in the criteria for the most positions
were occupied by junior auditors with a total of 34 people (42.5%) while for
associate auditors as many as 26 (32.5%), and the remaining 20 people (25%) were
senior auditors.
The criteria for the most years of service are filled by respondents whose
working period is from 1 to 2 years with a total of 32 people (40%), less than 1 year
as many as 26 people (32.5%), 17 people (21.3%) are respondents who work for 3
to 5 years while 5 people or 6.3% are respondents who work for public accounting
firms for more than 5 years.
45
4.1.1 Descriptive Statistics
Descriptive statistics are used to provide an overview of data on the
variables used. This data will be processed into information about the maximum,
minimum, average (mean) and standard deviation of all variables in this study,
including turnover intention (Y), external factors (X1), job satisfaction (X2), and
job performance (X3). Tabulated data are all respondents' answers to the statements
contained in the questionnaire. The researcher used a tool to process data using the
Statistical Product and Service Solutions (SPSS) program version 23. The following
are the results of descriptive statistical analysis in the research presented in the
following table:
Table 4.2
Variable Descriptive Statistics
N Minimum Maximum Sum Mean
Std.
Deviation Variance
Statistic Statistic Statistic Statistic Statistic
Std.
Error Statistic Statistic
Job
Performance 80 15 30 1769 22.11 .347 3.106 9.645
External
Factors 80 13 30 1820 22.75 .486 4.347 18.899
Turnover
Intention 80 16 40 2556 31.95 .502 4.486 20.124
Job
Satisfaction 80 16 40 2586 32.33 .476 4.260 18.146
Valid N
(listwise) 80
46
Based on the table above it can be described that in this study there were 80
(N) respondents who were an auditor at public accounting firms in Jakarta. Each
research variable will be described according to the data contained in table 4.2 as
follows:
1. Turnover Intention (Y)
In table 4.2, the turnover intention variable has a minimum value of
16, with a maximum value of 40. While the mean of this variable is
31.95, and the standard deviation is 4.48. The total of all
questionnaire points in the turnover intention variable is 2556. The
data concludes that the spread of data will show normal results
because the mean value is greater than the standard deviation,
(31.95> 4.48).
2. External Factors (X1)
In table 4.2, the turnover intention variable has a minimum value of
13, with a maximum value of 30. While the mean of this variable is
22.75, and the standard deviation is 4.34. The total of all
questionnaire points in the turnover intention variable is 1820. The
data concludes that the spread of data will show normal results
because the mean value is greater than the standard deviation,
(22.75> 4.34).
3. Job Satisfaction (X2)
In table 4.2, the turnover intention variable has a minimum value of
13, with a maximum value of 30. While the mean of this variable is
47
32.33, and the standard deviation is 4.26. The total of all
questionnaire points in the turnover intention variable is 2586. The
data concludes that the spread of data will show normal results
because the mean value is greater than the standard deviation,
(32.33> 4.26).
4. Job Performance (X3)
In table 4.2, the turnover intention variable has a minimum value of
15, with a maximum value of 30. While the mean of this variable is
22.11, and the standard deviation is 3.10. The total of all
questionnaire points in the turnover intention variable is 1769 The
data concludes that the spread of data will show normal results
because the mean value is greater than the standard deviation,
(22.11> 3.10).
4.2. Data Quality Test
4.2.1. Validity Test
The validity test of this research instrument is done by calculating the
correlational number (r count) with the answer value of each respondent. Then the
calculated r value is compared with the r table value. The r table value for the
number of samples is 30 and at the significance level of 5 percent (0.05), that is,
0.361. Each item of the statement is above the value of r table, stated to meet the
requirements to be said to be valid. Validity test results from each item the
independent variable and the dependent variable are presented in table 4.3 shows it
48
can be concluded that all statements on the questionnaire are valid and none of r
count are smaller than r table. So, all of the statement above can be included in the
study due it is passing the requirements of the validity test.
Table 4.3
Validity Test Results
Variable Statement N
R
value
R
table Criteria
Turnover
Intention (Y)
1 30 0.79 0.361 Valid
2 30 0.765 0.361 Valid
3 30 0.658 0.361 Valid
4 30 0.646 0.361 Valid
5 30 0.683 0.361 Valid
6 30 0.623 0.361 Valid
7 30 0.782 0.361 Valid
8 30 0.836 0.361 Valid
External
Factors (X1)
1 30 0.91 0.361 Valid
2 30 0.85 0.361 Valid
3 30 0.899 0.361 Valid
4 30 0.892 0.361 Valid
5 30 0.73 0.361 Valid
6 30 0.786 0.361 Valid
Job
Satisfaction
(X2)
1 30 0.63 0.361 Valid
2 30 0.717 0.361 Valid
3 30 0.782 0.361 Valid
4 30 0.584 0.361 Valid
5 30 0.734 0.361 Valid
6 30 0.845 0.361 Valid
7 30 0.753 0.361 Valid
8 30 0.755 0.361 Valid
Job
Performance
(X3)
1 30 0.785 0.361 Valid
2 30 0.713 0.361 Valid
3 30 0.558 0.361 Valid
4 30 0.785 0.361 Valid
5 30 0.408 0.361 Valid
6 30 0.521 0.361 Valid
49
4.2.2. Reliability Test
To measure the extent to which a measuring instrument can be trusted or
can be relied upon in measuring the same symptoms reliability test is performed. It
be said to be reliable if the answers to the statement is consistent (stable). The
following are the results of the reliability test used using SPSS version 23, which is
illustrated, in the following table:
Table 4.4
Reliability Test Results
Variable N Value of r
alpha
Range value
of
Cronbach’s
alpha
Reliability level
Turnover Intention (Y) 30 0.867 >0.80-1.00 Strong reliable
External Factors (X1) 30 0.919 >0.80-1.00 Strong reliable
Job Satisfaction (X2) 30 0.869 >0.80-1.00 Strong reliable
Job Performance (X3) 30 0.660 >0.60-0.80 Reliable
On the results of research conducted on 30 respondents, it can be seen that
turnover intention is worth Cronbach’s alpha 0.867 (strong reliable), external
factors 0.919 (strong reliable), job satisfaction 0.869 (strong reliable), and job
performance 0.660 (reliable). Therefore it can be said that the variable turnover
intention, external factors, job satisfaction, and job performance can be said to be
reliable because it has an r-alpha value that is more than 0.20 (the range of the
Cronbach’s alpha value is not reliable).
50
4.3. Classical Assumption Test
4.3.1. Normality Test
To show whether the residual value is normally distributed or not, normality
test is used. The normality test is done to test the dependent variables, turnover
intention and the variables independent external factors, job satisfaction, and job
performance that come from populations are normally distributed or not. In
detecting the normal distribution whether or not a study is carried out by the
Lilliefors normality test (Kolmogorov-Smirnov) with a significance level greater
than >0.05 it is said to be normally distributed, if the significance level is smaller
than <0.05 then it can be said that it is not normally distributed.
Table 4.5
Normality Test
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 50
Normal Parametersa,b Mean .0000000
Std.
Deviation 3.07728499
Most Extreme Differences Absolute .074
Positive .071
Negative -.074
Test Statistic .074
Asymp. Sig. (2-tailed) .200c,d
a. Test distribution is Normal.
51
Normality test above carried out in table 4.5 obtained the results at a
significance value of 0.200 or it can be said the significance value is greater than
0.05 (0.200> 0.05). From the above test it can be said that in the Cronbach's Alpha
value range the data is reliable and shows that the data is normally distributed.
4.3.2. Multicollinearity Test
Multicollinearity test was conducted to test the regression model having a
high correlation or not with independent variables. If there is not a correlation
between independent variables it can be said it was a good regression model. A
good regression model should have a value of variance (VIF) in the number 1, has
a correlation level of> 95% or close to 1 and tolerance value <0.10 or close to 1. In
each of the independent variables, external factors, job satisfaction, and job
performance, multicollinearity tests were presented which are presented in table 4.6
as follows:
Table 4.6
Muticollinearity test result
Coefficients
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) -1.418 3.329 -.426 .672
Job
Satisfaction .349 .100 .322 3.488 .001 .649 1.540
Job
Performance .387 .151 .208 2.569 .014 .846 1.183
External
Factors .625 .098 .557 6.404 .000 .731 1.369
a. Dependent Variable: Turnover Intention
52
Table 4.6 show the results of the multicollinearity test it can be concluded
that:
1. On the VIF value of each variable, job satisfaction of 1.540, job
performance of 1.183, and external factors of 1.369 or in other words
the overall variable has a VIF value of ≤ 10, it can be concluded that
there is no multicollinearity, or Tolerance there is shown at table 4.6
shows the value of each variable that is equal to, job satisfaction
(0.649), job performance (0.846), and external factors (0.731).
According to table 4.6 shows the value of the whole variable has a
tolerance value greater than 0.10, it can be concluded that there is no
multicollinearity happen.
2. On the error standard value of the partial regression coefficient on
each variable, the job satisfaction (0.100), job performance (0.151),
and external factors of (0.098) or in other words the overall standard
error <1, it can be concluded that there is no multicollinearity
happen.
4.3.3. Heteroscedasticity Test
4.3.3.1. Heteroscedasticity Test with Glejser
Heteroscedasticity to test whether there is a disproportion variance of
residuals of one variable for other variables in the regression model (Widarjono,
2009). Heteroscedasticity test is carried out by paying attention to the significance
of the research variables tested by the Glejser test. To determine heteroscedasticity
53
happen or not can be measured by looking at the significance value, if it is greater
than 0.05 then heteroscedasticity does not occur but if it is lower than 0.05 then
there is heteroscedasticity happen.
Table 4.7
Heteroscedasticity Test with Glejser
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std.
Error
Beta
1 (Constant) 4.561
2.652
1.720
.092
Job
Satisfaction
.096
.080
.213
1.200
.236
Job
Performance
-.151
.120
-.195
-1.258
.215
External
Factors
-.089
.078
-.192
-1.147
.257
a. Dependent Variable: RES2
54
Based on Table 4.7 above, it shows that there is no heteroscedasticity, this
can be proven by looking at the significance value of each variable, job satisfaction
of 0.236, job performance of 0.215, and external factors of 0.257. If observed in
each research variable has a significance value on the independent variable greater
than 0.05, thus it can be concluded that heteroscedasticity did not occur in this case.
4.3.3.2. Heteroscedasticity Test with Scatterplot
Scatterplot heteroscedasticity testing is to test by looking at plot graphs
which are predictive values of residual variables, or by looking at the presence or
absence of certain patterns on the scatterplot graph. To prove the presence or absence
of heteroscedasticity symptoms, this study uses the SPSS version 23 application and
produces the scatterplot graphic image shown in the following Figure 4.3:
Figure 4.3
Heteroscedasticity Test with Scatterplot
55
Based on the data above, it can be said that there are no symptoms of
heteroscedasticity, this can be proven if you pay attention to the picture in figure
IV.1 which concludes that:
1. Spread of dots that do not form a wavy pattern, widen, then narrow
regularly, there is no heteroscedasticity;
2. Spread data dots in the picture above are around the number 0, which
is in the position below and above the number 0;
Both of the test above, both in the Glejser test and the Scatterplot test, can
be concluded that this case did not happen heteroscedasticity in the test.
4.4. Multiple Linear Regression Test
In this study, analysis will be used to test the hypothesis that has been
proposed is moderated regression analysis. Moderated regression analysis is a
regression that involves moderating variables in building relationships between
independent and dependent variables. Hypothesis test used to determine the
relationship of three independent variables; external factors, job satisfaction, and
job performance with one dependent variable; turnover intention. This study uses
SPSS software version 23, with the following results table:
56
Table 4.8
Multiple linear regression test result
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -1.418 3.329 -.426 .672
Job Satisfaction .349 .100 .322 3.488 .001
Job Performance .387 .151 .208 2.569 .014
External Factors .625 .098 .557 6.404 .000
a. Dependent Variable: Turnover Intention
Summary of analysis results based on table IV.10:
Y2 = -1.418 + 0,349 (X1) + 0,387 (X2) + 0.625 (X3)
Y2 (Turnover intention) = -1.418 + 0,349 (External factors) + 0,387 (Job
Satisfaction) + 0.625 (Job performance)
The regression equation above can be explained as follows:
1. The value -1.418 is a constant value (a) which indicates if there is
no influence on the variables external factors, job satisfaction, and
job performance is -1.418.
2. The value of 0.625 is the regression coefficient value of the variable
external factors (EF) which indicates if EF increases by one unit.
Then the turnover intention value will increase by 0.625 assuming
that the value of remain other independent variables are same.
3. The value of 0.349 is the regression coefficient value of the variable
job satisfaction (JS) which indicates if JS increases by one unit. Then
57
the turnover intention value will increase by 0.349 assuming that the
value of remain other independent variables are same.
4. The value of 0.387 is the regression coefficient value of the variable
job performance (JP) which indicates if JP increases by one unit.
Then the turnover intention value will increase by 0.387 assuming
that the value of remain other independent variables are same.
Table 4.8 show it can be concluded that, coefficient of determination is
indicated by the adjusted R square (R2) value is 0.729. These results mean that the
influence of external factors (X1), job satisfaction (X2), and job performance (X3)
on turnover intention (Y) is 72.9% and the remaining 27.1% is influenced by other
factors outside the research model.
4.5. Hypotheses Testing
4.5.1. T-Test
T-test is a significant influence between independent variables toward
dependent variables, partially (Sarwono, 2006). This test is done by comparing the
probability value of t-statistics for each independent variable with significance
value of α = 0.05 and the T table 2.013. If it is a probability from a partially, vice
versa variable. Based on the table 4.9 of multiple regression analysis results, it can
be concluded as follows:
58
Table 4.9
T test result
Variable Standardized
Coefficients
Standard
Error
T Significance Result
-0.426 0.672
External
Factors
0.557 0.098 6.404 0.000 H0 Rejected
Job
Satisfaction
0.322 0.100 3.488 0.001 H0 Rejected
Job
Performance
0.208 0.151 2.569 0.014 H0 Rejected
The results of data analysis in table 4.9:
1. External factors showed significant results of 0.000 < 0.05 and T
value 6.404> 2.013, then H01 was rejected and Ha1 was accepted,
this means that external factors have an effect on turnover intention.
2. Job satisfaction showed significant results of 0.001< 0.05 and T
value 3.488> 2.013, then H02 was rejected and Ha2 was accepted,
this means that job satisfaction have an effect on turnover intention.
3. Job performance showed significant results of 0.014< 0.05 and T
value 2.569> 2.013, then H03 was rejected and Ha3 was accepted,
this means that job performance have an effect on turnover intention.
59
4.5.2. F-Test
F-test has an altogether independent variable that has a significant influence
towards the dependent variable (Sarwono, 2006). This test is done by comparing
the probability of the value of f-statistics with significance value of α = 5% or 0.05.
If the probability of f-statistics is lower than 0.05 means there is a simultaneous
significant influence of the independent variables to dependent variables, vice
versa. In this study the F-test was obtained as follows:
Table 4.10
F- Test result
Model
Sum of
Squares df
Mean
Square F Sig.
1 Regression 720.076 3 240.025 45.010 .000b
Residual 245.304 46 5.333
Total 965.380 49
a. Dependent Variable: Turnover Intention
b. Predictors: (Constant), External Factors, Job Performance, Job Satisfaction
Table 4.10 shows that the significance less than 0.05 value (0.0000 <0.05),
therefore H0 is accepted and that means there is a significant simultaneous influence
of external factors, job satisfaction, and job performance towards turnover
intention.
4.5.3. Coefficient of Determination
Coefficient determination (R2) objective to measure the effect of
independent variables to influence the dependent variable (Winarno, 2011). This
60
research uses it should use the adjusted R-squared. The result for the coefficient of
determination will be shown by table 4.11:
Table 4.11
Coefficient of Determination result
Model R R Square
Adjusted R
Square
Std. Error
of the
Estimate
1 .864a .746 .729 2.309
a. Predictors: (Constant), External Factors, Job Performance, Job Satisfaction
Coefficient determination considered as good when the value is closer to
one, which indicates strong capability to influence dependent variable (Baltagi,
2008). As displayed by table IV.13 above, the result of adjusted R-squared is 0.729.
It means that all independent variables, which are external factors, job satisfaction,
and job performance, provide 72.9% influences simultaneously towards turnover
intention. The rest of 27.1% is influenced by other variables that are not examined
in this study.
4.6. Interpretation of Result
Based on the tests conducted on several hypotheses in the F-Test study, on
the variable independent external factors, job satisfaction, and job performance
together have an influence on the dependent variable turnover intention.
61
Based on the T- Test in these study, on the variable independent external
factors, job satisfaction, and job performance together have a significance effect on
the dependent variable turnover intention. The following is a discussion of the
results of the tests carried out:
4.6.1. External factors towards Turnover Intention
The first hypothesis “There is an effect of external factors towards turnover
intention”. Based on the table 4.8 which shows significant value of 0.000, this
hypothesis is accepted. External factors affect the turnover intention, which is
indicated by coefficient regression of 0.625.
The previous research conducted by Shofiatul et al. (2016) that said role
conflict has an effect on auditor turnover intention. This is consistent with role
theory that each of the individual roles require different behavior, sometimes they
may have more than one role (multiple roles). The existence of multiple roles in
one of these functions can cause discomfort, conflict and pressure. Auditors have
at least two roles. First, these individuals act as auditors and the others as a
management service. As auditor, he must keep a distance with the client. However,
as management service they must be close to the client. This conditions can make
role conflict in individual. In the end, he may decide to quit from the firm.
The previous research done by Shafer (2002) who said the level of perceived
organizational professional conflict measure by the compability or fit between
individuals and their employing organizations. While according to Brierley and
Cowton (2000) people are going to establish standards of conduct in self- enforced
62
ethical codes to set levels of competence related to specific skill and knowledge
base.
The previous research done by Srimindarti et al. (2017) who said if
employees were committed to the organization, they would maintain membership
in the organization and would not be looking for another job. According to Parker
and Kohlmeyer (2005), organizational commitment as the individual’s relative
strength identification on an organization and its involvement in a particular
organization. Factors that involved in the organization; the certainty belief and
acceptance of the values and organizational goals, the desire to exert every effort
for the sake of the organization, and a strong desire to remain a member of the
organization.
Based on the discussion above, it can be concluded that in case role conflict,
organizational professional conflict, and organizational commitment has effect to
the auditor turnover intention. When role conflict, organizational professional
conflict, and organizational commitment in the low level, the auditor’s turnover
intention will in the low level too.
4.6.2. Job Satisfaction towards Turnover Intention
The second hypothesis “There is an effect of job satisfaction towards
turnover intention”. Based on the table 4.8 which shows significant value of 0.004,
this hypothesis is accepted. Job satisfaction has affect the turnover intention, which
is indicated by coefficient regression of 0.349.
63
This result are same with the previous result of by Jannah et al. (2016), job
satisfaction are failed to reduce turnover intention due young auditor cannot obtain
fulfillment and self-actualization in their first job to feel satisfy due they still want
get some experience before feeling satisfied with what they got in his current job.
Srimindarti et al. (2017) who said when employees felt the various dimensions of
the work carried out pleasantly, the turnover intentions decrease. Jannah et al.
(2016) auditors who joined public accounting firm who are satisfied with the job
will be happy to do the job and not trying to find alternative employment while they
tends to leave the organization in early stages of his career if they are not satisfied.
Robbins and Judge (2013), defines job satisfaction as positive feelings about a job,
which is the impact or results of the job various aspects evaluation. According to
Wijono (2014), job satisfaction appears since the auditors begin work and its
increase with age, the lowest job satisfaction was found in the youngest employees.
Some young people were disappointed with their first jobs because of the
challenges and responsibilities they want.
Based on the discussion above, it can be concluded that in case job
satisfaction has effect to the auditor turnover intention. Even though job satisfaction
are in positive level, the auditor’s turnover intention level are still high.
4.6.3. Job Performance towards Turnover Intention
The third hypothesis “There is an effect of job performance towards
turnover intention”. Based on the table 4.8 which shows significant value of 0.014,
this hypothesis is accepted. External factors have affect the turnover intention,
which is indicated by coefficient regression of 0.387.
64
This result are same with the previous result of by Jannah et al. (2016), job
performance are failed to reduce turnover intention due auditors seem not to care
about their performance, whether it is considered good or bad, they still thinking to
leave the firms. According to Jannah et al. (2016) performance is determined by the
auditor’s achievement. It was assessed by their supervisors. The auditors who are
considered to have low performance by his supervisor, have a higher turnover
intention. But, the auditors with high performance will not leave their job because
they are motivated by their supervisor. The motivation is given by the firm to
prevent high performing employees to leave the firm. The firm offer opportunity
for promotion and bonuses. They will be motivated by superiors not to quit because
getting auditors with good performance requires a long process.
Based on the discussion above, it can be concluded that in case job
performance has effect to the auditor turnover intention. Even though job
performance are in positive level, the auditor’s turnover intention level are still
high.
65
CHAPTER V
CONCLUSIONS AND RECOMMENDATION
5.1. Conclusions
This research has the objective to analyze the effect of external factors, job
satisfaction, and job performance towards turnover intention. The sample size of
this research is 80. The data were analyzed by using descriptive statistical analysis,
classical assumption test, multiple linear regression, and hypotheses testing by
adopting random effect model to perform the regression.
After conducting the discussion and analysis in previous chapter in order to
achieve the research objectives, the results obtained are:
1. From t-test result, significant influence partially for each
independent variable toward dependent variable can be concluded
as follows:
A. External factors has affect towards turnover intention, which
is indicated by significant value 0.0000 and coefficient
0.625.
B. Job satisfaction has affect towards turnover intention, which
is indicated by significant value 0.0001 and coefficient
0.349.
C. Job performance has affect towards turnover intention,
which is indicated by significant value 0.0014 and
coefficient 0.387.
66
2. The independent variables altogether are having influence as much
as 72.9% towards turnover intention. The remaining 27.1%
influence factor is caused by the other factors outside this research.
From the research result above external factors, job satisfaction, and job
performance affect towards turnover intention with the coefficient determination
72.9%. However, when job satisfaction and job performance in positive, turnover
intention level are still high. It shows job satisfaction and job performance are failed
to reduce auditor turnover intention. Most auditors who work in the public
accounting firm seek knowledge obtained from auditing financial statements in the
hope that the company will provide assistance by financing the CPA exam or
reimburse the costs incurred by the auditor for the CPA exam (McGaughey et al.,
2005).
5.2. Recommendations
After examination and analysis of the research findings, the researcher
would like to suggest several recommendations for related parties, which are
explained as follows.
1. Practical usability
Auditors probably intuitively understand that job opportunities
increase with experience; in fact, many auditors are contacted by
headhunter employment specialists and often are offered
employment with respective clients without understanding new
culture at the workplace (Kalbers & Cenker, 2007)
67
2. Institutional use
To reduce the complaint from client or manager due to junior auditor
are lack of experience, the owner of public accounting firm to create
a better working atmosphere and free of conflict, and good corporate
governance in public accounting can prevent auditor leave from
public accounting firm (Jannah et al., 2016)
5.3. Future research
1. Adding more independent variables that might result to better
statistical significance. The next researchers can choose other
variables internal factors; such as work-life conflict, life-work
conflict, and work-life balance.
2. Expanding the reach of research, further research is expected to
extend the research carried out, not only in public accounting firms
in the Jakarta area, so that the results of the data obtained can be
better.
3. In this research only dividing the list for big four and non-big four
public accounting firms, for future research better to make
specifically the public accounting firms where the auditors work.
68
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APPENDICES
Appendix 1: Research Framework
76
Appendix 2: R Table
77
Appendix 3: T table
78
Appendix 4: F Table
79
Appendix 5: Raw Data
X1 X2 X3 Y
R1 13 32 18 32
R2 30 40 29 40
R3 24 27 22 31
R4 26 35 18 32
R5 23 32 23 32
R6 24 32 18 29
R7 30 40 27 40
R8 22 25 23 28
R9 25 31 23 32
R10 23 35 23 35
R11 24 30 22 33
R12 24 36 21 33
R13 18 31 21 33
R14 23 35 25 35
R15 26 28 22 28
R16 19 32 25 28
R17 17 34 26 24
R18 19 31 24 28
R19 29 35 22 36
R20 16 32 27 26
R21 28 39 23 33
R22 29 36 28 32
R23 24 34 22 34
R24 30 40 30 40
R25 28 36 26 38
R26 26 38 26 35
R27 29 35 30 35
R28 28 36 27 36
R29 29 40 25 40
R30 26 38 25 39
80
R31 15 29 23 29
R32 17 34 23 27
R33 17 34 17 27
R34 15 31 21 25
R35 18 24 18 24
R36 19 30 20 27
R37 13 24 23 26
R38 24 33 24 36
R39 28 36 23 37
R40 21 39 22 33
R41 25 31 21 33
R42 22 28 21 32
R43 16 34 19 27
R44 26 35 26 35
R45 23 32 22 34
R46 23 33 26 33
R47 27 35 23 37
R48 21 30 23 31
R49 26 32 23 33
R50 25 31 20 39
R51 21 34 21 30
R52 20 36 21 33
R53 13 16 15 16
R54 25 32 22 31
R55 24 34 21 34
R56 27 37 18 33
R57 25 31 20 37
R58 26 33 21 37
R59 19 31 21 27
R60 24 28 20 32
R61 24 33 19 35
R62 28 33 19 34
R63 18 25 19 23
81
R64 29 37 20 35
R65 22 25 19 28
R66 20 35 21 35
R67 20 34 21 34
R68 24 30 22 34
R69 23 31 19 32
R70 22 28 20 26
R71 20 29 20 30
R72 25 32 27 32
R73 21 32 19 31
R74 20 28 18 28
R75 24 32 22 34
R76 17 32 26 34
R77 17 23 18 26
R78 24 31 20 32
R79 21 32 20 27
R80 24 32 21 34