Keadilan Organisasional dan Intensitas Turnover Auditor pada Kantor Akuntan Publik di Indonesia  

Oleh:

Daromes, Fransiskus Eduardus

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 6 no. 2 (Agu. 2006), page 187-202.
Topik: TURNOVER; organizational justice; perceived discrimination; turnover intention; public accountant firm; indonesia
Fulltext: MM72.1 187-202.pdf (1.19MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study is to investigate the effect of organizational justice to auditors' turnover intention at public accountant firms in indonesia. The primary justice issue discussed in this study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent application of standards across individuals in the firm's decision making. The effect of organizational justice to turnover intention is examined both direclty and through the intermediaries of job satisfaction and organizational commitment. To examined these issues, a mailing survey was distributed ot auditors at public accountant firms in several cities in indonesia. The structural equation modeling (SEM) is used for developing theoretical and analyzing data. The result indicates that fairness perception as a main exogenous variable influence turnover intention both directly and through intermediaries job satisfaction and organizational commitment. This findings reflect that allocation of organizational rewards and consistency across individuals are important issues. Sample result reveal that perceptions of bias in allocation decisions are associated with low job satisfaction, low organizational commitment, and high turnover intention. The result involving turnover intention maybe particularly important for managing accountant firms. Inconsistency across individuals also maybe have other negative consequences for accounting firms such as lower job performance, retaliation against the organization and maybe a reduction of organizational citizenship behaviours.

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