Analisis Keinginan untuk Pindah: Studi Empiris Pada KAP Besar di Jakarta Yang Berafiliasi Dengan KAP Asing (The Big Four)
Abstract: The purpose of this
research is to examine the relationship of job satisfaction and organizational
commitment to turnover intentions. Next, the purpose of this paper is to examine
whether job satisfaction related to turnover intentions through organizational
commitment.
This research conducted with survey on auditors working on the big audit
firms in Jakarta that affiliated to foreign audit firms (The Big Four). Unit
analysis are auditors who have non-partner position i.e: junior, senior and
manager that cOllcentrated in audit sen'ices. The structural equation modeling
'with AMOS program is used to analized the data.
The results of this research suggest that organizational commitment has
sign~fical1t negative relationship to turnover intentions. Job satisfaction has
sign~ficant negative relationship to turnover intentions. Next, job
satisfaction has sign~ficant positive relationship to organizational
commitment. This result suggest that job satisfaction related to turnover
intentions both of direct or through organizational commitment.
Penulis: JADONGAN SIJABAT
Kode Jurnal: jpakuntansidd110173
