Burnout, Organizational Commitment and Turnover Intention

Abstract

The purpose of this study is to examine the effect of burnout and organizational commitment on turnover intentions. The respondents in this study were auditors of the Audit Board of Republic of Indonesia (BPK) and The Finance and Development Supervisory Agency (BPKP). This study used convenience sampling method; the number of samples used in this study amounted to 326 auditors, consisting of 194 BPK auditors and 132 BPKP auditors. The methods used in data collection were the primary method of data collection, using questionnaires filled out directly by the survey respondents, while the data processing methods used was multiple linear regressions analysis. The result showed that burnout had positive effect on auditor turnover intention and organizational commitment had negative effect on auditor turnover intention. 1. Introduction Auditor is one of the professions that have high levels of job switching (Suwandi and Indriantoro, 1999). Not only auditors who work on Public Accounting Firm, auditors working in government agencies such as the Audit Board of Indonesia (BPK) and the Financial and Development Supervisory Agency (BPKP) also have labor turnover intentions. Public Accounting Firms can conduct employee turnover easily and quickly if there are employees who relocate. Meanwhile, at BPK and BPKP, shifting employee can be a difficult problem since the status of the auditors in BPK and BPKP are the State Civil Apparatus. BPK and BPKP cannot directly recruit a replacement for outgoing auditor. Recruitment policy is not the absolute authority of BPK and BPKP, but it must get approval from the central government through the Ministry of Administrative Reform. If there has been approval from the Ministry of Administrative Reform to recruit employees, the time required to perform the selection of employees is also very long. Not to mention the time of education and training for new employees who have passed the selection to be auditor. Every year BPK loses a lot of auditors because there are the auditors who retired, died and resigned. The number of BPK auditors who resigned is relatively high. The data obtained from BPK internal human resources information system (sisdm.bpk.go.id), over the last ten years (until February 2016) there were at least 145 BPK auditors who resigned. To replace the retired, died and resigned auditors, BPK should recruit new auditors.