Mengapa Auditor Berpindah Kantor Akuntan Publik ?

  • Susanti A
  • - S
  • - R
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Abstract

This study aimed to examine the effect on salary satisfaction, affective commitment to the turnover intention, mediated by job satisfaction. By distributing questionnaires, survey method used to obtain data. Data analysis method used was path analysis. The result shows that there is a direct and indirect influence between salary satisfaction, affective commitment and job satisfaction on turnover intention. The direct and positive influence is found in the influence of salary satisfaction?? on job?? satisfaction, the influence of affective commitment on job?? satisfaction, the influence of salary satisfaction?? on turnover intention, and the influence of affective commitment on turnover intention, except for the direct influence of job satisfaction on turnover intention which is negative. The indirect influence is evident in the influence of salary satisfaction and affective commitment on turnover intention mediated by job satisfaction. This research has proved that there is positive influence of the mediating variable, which is job satisfaction, on the influence of salary satisfaction and affective commitment on turnover intention.

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Susanti, A., -, S., & -, R. (2015). Mengapa Auditor Berpindah Kantor Akuntan Publik ? Journal of Research and Applications: Accounting and Management, 1(2), 90. https://doi.org/10.18382/jraam.v1i2.17

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