PENGARUH KEADILAN DISTRIBUTIF TERHADAP KEINGINAN AUDITOR KANTOR AKUNTAN PUBLIK BIG 4 DI INDONESIA UNTUK BERPINDAH
| Main Authors: | , ANURAGA DARPITO, , Prof. Dr. Indra Wijaya Kusuma M.B.A, CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/124910/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65072 |
Daftar Isi:
- This study will investigate the problem of the high rate of turnover intention at the big four public accounting firms especially in Indonesia. This problem has negative impact to their firms, such as high audit staff training and recruitment costs. One of the reason that underlying that impact is distributive justice. This study try to examine the relationship between distributive justice and the auditor turnover intention by adding the promotion as a mediator and job performance as a moderator . This research will be conducted as quantitative research that uses survey method. Based on this research, distributive justice can be the factor that determines the turnover intention of auditors, but the promotion instrumentality can not mediate the relationship between distributive justice with the turnover intention of auditors.