Abstract
This study looks at the impacts of job satisfaction, burnout and organizational culture on auditor’s turnover intention in public accounting firms. Job satisfaction has been classified as working environment, supervision and promotion while burnout is classified as emotional exhaustion, lack of personal accomplishment and depersonalization. For organizational culture, this factor has been further categorized into accomplishment/ innovation/ competence (AIC), cooperation/
supportiveness/ responsiveness (CSR) and emphasis on rewards (ER). A sum of 299 external auditors were chosen as the sample of the study. The multiple regression analysis results reveal that job satisfaction and burnout have significant effects on turnover intention while organizational
culture does not have any critical association with turnover intention. While breaking down the factors by components, it was discovered that the working environment, promotion and ER are significant factors in clarifying the auditor’s turnover intention. The findings of this study give imperative ramifications to both research and practice, especially for public accounting firms in tending to the issue of the high turnover rate among the auditors.
Metadata
Item Type: | Article |
---|---|
Creators: | Creators Email / ID Num. Mansor, Norul Akma UNSPECIFIED Othman, Rohana UNSPECIFIED Omar, Norliana UNSPECIFIED Mohd, Noor Saatila UNSPECIFIED Ab Rahman, Liyana UNSPECIFIED |
Contributors: | Contribution Name Email / ID Num. Editor Zainon, Assoc. Prof Dr. Saunah UNSPECIFIED Editor Raja Ahmad, Dr. Raja Adzrin UNSPECIFIED Editor Soo Kum Yoke, Assoc. Prof. Dr. Carolyn UNSPECIFIED Editor Kadri, Assoc. Prof. Dr Mohd Halim UNSPECIFIED Editor Mohd Ariff Albakri, Assoc. Prof. Dr. Intan Safinas UNSPECIFIED Editor Che Yaakob, Assoc. Prof. Ahmad Nawawi UNSPECIFIED Editor Ismail, Dr. Noriah UNSPECIFIED Editor Khairani, Dr. Noor Sufiawati UNSPECIFIED Editor Othman, Dr. Akmal Aini UNSPECIFIED Editor Ismail, Dr. Norashikin UNSPECIFIED Editor Ahmad, Dr. Syahrul Ahmar UNSPECIFIED Editor Misman, Dr. Faridah Najuna UNSPECIFIED Creator UNSPECIFIED UNSPECIFIED Creator UNSPECIFIED UNSPECIFIED |
Subjects: | H Social Sciences > HF Commerce > Personnel management. Employment management > Job satisfaction H Social Sciences > HF Commerce > Personnel management. Employment management > Turnover of employees. Labor turnover H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors |
Divisions: | Universiti Teknologi MARA, Johor > Segamat Campus |
Journal or Publication Title: | Insight Journal (IJ) |
UiTM Journal Collections: | UiTM Journal > INSIGHT Journal (IJ) |
ISSN: | 2600-8564 |
Volume: | Vol.2 |
Page Range: | pp. 14-32 |
Related URLs: | |
Keywords: | Job Satisfaction; Burnout; Organizational Culture; Turnover Intention; Auditor; UiTM Cawangan Johor |
Date: | 2018 |
URI: | https://ir.uitm.edu.my/id/eprint/41141 |