APAKAH TUNTUTAN PEKERJAAN DAN STRES KERJA PENENTU TURNOVER INTENTION AUDITOR PADA BEBERAPA KAP DI JAKARTA
DOI:
https://doi.org/10.25170/jm.v16i1.789Kata Kunci:
Job Demand, Job Satisfaction, Job Stress, Turnover IntentionAbstrak
This study aims to analyze the effect of job demands, job satisfaction, and job stress on intention to leave work (turnover intention). This study also intends to study the role of job satisfaction and job stress variables in mediating the relationship between job demands and turnover intention.
Respondents of this study consist of 50 senior- and junior auditors who are working at the Public Accounting Firms (KAP) and have a maximum of 5-year working experience. The data was solicited through a research questionnaire written in Google forms, where link to the questionnaire was distributed to the respondents by email and WhatsApp. Path analysis is used in analyzing the data following the single-step multiple-mediator model which was introduced by Preacher & Hayes, while data processing is performed using SPSS 21.
The results found a significant positive effect of job demands on turnover intention mediated by work stress. Nevertheless, as job demands did not directly affect turnover intention, the relationship between the two occurred only through work stress. These findings indicate that the high job demands faced by auditors working at the KAP will increase work stress. Furthermore, the high level of work stress will increase their desire to leave work (or to increase turnover intention).
Referensi
AbuTair, M. (2012). Effects of Accountants’ Job Satisfaction and Affective Commitment on Turnover Intentions. Thesis, Eastern Mediterranean University, Gazimagusa, North Cyprus.
Ahmad, A. & Afgan, S. (2016). The Relationship of Job Stress and Turnover Intention in Commercial Banks of Pakistan by Assessing the Mediating Role of Burnout. Journal of Business Strategies, Vol. 10, h. 1-23.
Bon, A.T. & Shire, A.M. (2017). The Impact of Job Demands on Employees’ Turnover Intentions: A Study on Telecommunication Sector. International Journal of Scientific and Research Publications, Vol. 7, No. 5, Issue 5, h. 406-412.
Chen, L. dan Hung, H. (2016). The Indirect Effect in Multiple Mediators Model by Structural Equation Modeling. European Journal of Business, Economics and Accountancy, Vol. 4, No. 3, h.36-43.
Clausen, T. & Borg, V. (2011). Job demands, job resources and meaning at work. Journal of Managerial Psychology, Vol. 26, No. 8, h. 665-681.
Edina, A. (2016). Analisis Pengaruh Beban Kerja, Stres Kerja, dan Kepuasan Kerja terhadap Turnover Intention Karyawan (Studi Kasus: PT. Mitra Abadiraya Sukses, Tangerang). Tugas Akhir, Program Studi Teknik Industri, Fakultas Teknik, Universitas Katolik Indonesia Atma Jaya, Jakarta.
Gunawan, E., Sukmawati, A. & Vitayala, A. (2018). Analisis faktor-faktor yang mempengaruhi Turnover Intention (Studi kasus pada Divisi News Gathering MNC Media), Jurnal Manajemen Teori dan Terapan, Vol. 11, No. 3, h. 263-279.
Hoonakker,P., Carayon, P. & Korunka, C. (2013). Using the Job-Demands-Resources model to predict turnover in the information technology workforce – General effects and gender differences. Horizons of Psychology, Vol. 22, h. 51–65.
Huang, S., Chen, Z., Liu, H. & Zhou, L. (2017). Job satisfaction and turnover intention in China. Chinese Management Studies, Vol. 11, No. 4, h. 689-706.
Iqbal, S., Ehsan, S., Rizwan, M. & Noreen, M. (2014). The impact of organizational commitment, job satisfaction, job stress and leadership support on turnover intention in educational institutes. International Journal of Human Resource Studies, Vol. 4, No. 2, h. 181-195.
Lambert, E.G., Hogan, N.L., & Barton, S.M. (2001). The Impact of Job Satisfaction on Turnover Intent: A Test of a Structural Measurement Model Using a National Sample of Workers. The Social Science Journal, Vol. 38, No.2, h. 233-250.
Luthans, F. (2001). Organizational Behavior. 8th edition. New York: McGraw-Hill.
Mao, J., & Qi, B. (2017). Determinants and Economic Consequences of Signing Auditor Turnover: a Large-Scale Study from China. Working Paper. College of Business, The University of Texas at San Antonio.
Mathis, R.L & Jackson, J.H. (2008). Human Resource Management, 12th edition. Ohio: Thomson South Western.
Moorhead, G., Ricky W.G. (2013). Perilaku Organisasi: Manajemen Sumber Daya Manusia dan Organisasi. Diterjemahkan oleh Diana Angelica. Jakarta: Salemba Empat.
Mulyadi (2002). Auditing. Edisi 6. Jakarta: Salemba Empat.
Nugraha, A. & Purba, S.D. (2017). Tuntutan Pekerjaan dan Stres Kerja sebagai Variabel Penentu Turnover Intention. Jurnal Manajemen dan Pemasaran Jasa, Vol.10, No.1, h. 49-60.
Pahi, M.H., Hamid, K.A. & Khalid, N. (2016). Save Talent of Banking Sector of Pakistan: Mediating Job Satisfaction between Job Stress and Employee Turnover Intention. International Review of Management and Marketing, Vol. 6, No. 3, h. 617-624.
Pradana, A., & Salehudin, I. (2015). Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia. The South East Asian Journal of Management, Vol. 9, No. 2, h. 108-124.
Preacher, K.J. dan Hayes, A.F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, Vol. 40, No. 3, h. 879-891.
PwC (2013). PwC’s NextGen: A Global Generational Study. Evolving talent strategy to match the new workforce reality: Summary and compendium of findings. New York, NY: PwC.
PwC Indonesia (2017). Transparency Report: A Conversation on Transparancy, Quality, and Value. Jakarta: Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan.
Ridlo, I.A. (2012). Turn Over Karyawan Kajian Literatur. Surabaya: Public Health Movement.
Robbins. S.P. & Coulter, M. (2012). Management. 11th edition. New Jersey: Pearson Prentice Hall.
Robbins, S.P. & Judge, T.A. (2013). Organizational behavior. 15th edition. Boston: Pearson Education, Inc.
Scanlan, J.N. & Still, M. (2019). Relationships between burnout, turnover intention, job satisfaction, job demands and job resources for mental health personnel in an Australian mental health service. BMC Health Services Research, Vol. 19, No. 62.
Sewwandi, D.V.S. and Perere, G.D.N. (2016). The Impact of Job Stress on Turnover Intention: A Study of Reputed Apparel Firm in Sri Lanka. Paper presented at the 3rd International HRM Conference, Department of Human Resource Management University of Sri Jayewardenepura.
Soedibyo, A.N. (2010). Peran Nutrient Information dan Information Consciousness dalam Memoderasi Hubungan antara Job Satisfaction dan Turnover Intention di Kantor Akuntan Publik. Thesis, Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia.
Spector, P.E. (1985). Measurement of Human Service Staff Satisfaction : Development of The Job Satisfaction Survey. American Journal of Community Psychology, Vol. 13, No. 6, h. 693-713.
Sulistiyo, H. (2017). Studi Turnover Auditor Kantor Akuntan Publik di Indonesia berdasarkan Jenis Kelamin, Tingkat Pendidikan, Jabatan dan Kota. Jurnal Ekonomi Manajemen dan Akuntansi, Vol. XXIV, No. 43, h. 49-58.
Utami, D.A. (2019). Pengaruh Beban Kerja terhadap Turnover Intention dan Kepuasan Kerja sebagai Variabel Mediasi pada Karyawan PT Aerofood ACS ISTS. Skripsi, Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Katolik Indonesia Atma Jaya, Jakarta.
Winata, H. (2017), Efek Stres Kerja dan Kepuasan Kerja pada Pengaruh Tuntutan Pekerjaan terhadap Intensi Turnover Karyawan pada Department Store XYZ. Tesis, Fakultas Ekonomi dan Bisnis, Universitas Katolik Indonesia Atma Jaya, Jakarta.
Zijlmans, E.A.O., Tijmstra, J., van der Ark, L.A. & Klaas Sijtsma, K. (2017). Item-Score Reliability in Empirical-Data Sets and Its Relationship with Other Item Indices. Educational and Psychological Measurement, Vol. 78 No. 6, h. 998–1020.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).