Pengaruh Keadilan Organisasional Terhadap Turnover Intention Auditor pada Kantor Akuntan Publik di Indonesia
Main Author: | ARIEFIYANTO, Achmad Yudha |
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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/127097/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67341 |
Daftar Isi:
- The purpose of this study is to analyze the organizational justice on auditor turnover at Public Accounting Firm in Indonesia. The main issue in this research is the fairness that is felt in terms of the decision of salary and promotion. The term fairness in this research is the application of consistent standard on every person in the decision making process of the company. The used data is 60 external auditors who work at Public Accounting Firm in Jakarta. The framework of theory and data analysis is done with the support of AMOS program. The result of the research shows that the organizational justice influences the desire of auditor to move, get job satisfaction, and organizational commitment. Meanwhile, organizational commitment and job satisfaction has negative effects on the desire of auditor to move. It indicates that the inconsistent behaviours in making decision, especially that is related to salary and promotion, will decrease the job satisfaction level and organizational commitment, but it is not always able to increase the desire level of auditor to move.