Open AccessThe Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable
Author(s) -
Christyandita Wulansari,
Bambang Subroto,
Endang Mardiati
Publication year - 2022
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v6i2.37510
Subject(s) - workload , job satisfaction , mediation , public accounting , audit , turnover intention , psychology , turnover , population , test (biology) , business , social psychology , accounting , management , medicine , political science , economics , paleontology , environmental health , law , biology
The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a “Big Four” status. The research population was the auditors of the Public Accountant Firm in the category of” Big Four” whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.