Imperial Journal of Interdisciplinary Research (IJIR)

Vol-2, Issue-2 , 2016

ISSN : 2454-1362 , http://www.onlinejournal.in

Determinant Of Auditors’
Turnover Intention From
Public
Binti Shofiatul Zaki Baridwan Bambang
Jannah Faculty of Economic Hariadi
and Business
Faculty of Economic Faculty of Economic
University of Brawijaya,
and Business and Business
Indonesia
University of Brawijaya, University of Brawijaya,
Indonesia Indonesia

Accounting Firm

SmartPLS version 2.0 software. The

Abstract
This study aims to examine the
influence of job satisfaction,
affective commitment, continuance
commitment, performance, role
conflict, and role ambiguity to
auditors’ turnover intention from
Public Accounting Firm. This study
uses survey method using
questionnaire to collect the data.
The sample of this study is auditors
who work in Public Accounting
Firm in East Java which is
registered in IAPI directory year
2015 and are chosen by
convenience sampling technique.
Total questionnaires distributed
were 104 questionnaires in public
accounting firm. The data analysis
uses Partial Least Square (PLS)
through
result of this study suggest Public
Accounting Firm take action to
reduce conflict by their personnel.
Public accounting firm has to
improve the working atmosphere
more conducive. Related to this,
many auditors and accounting
graduates choose a career in public
accounting firm.
Keywords: Job Satisfaction,
Affective Commitment, Continuance
Commitment, Performance, Role
Conflict, Role Ambiguity,
Turnover
Intention 1.
Introductio
n

Imperial Journal of Interdisciplinary Research (IJIR) Page 537

Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Most attention is given to the public
accounting profession from its relationship
with turnover rate. This relationship has
typically been characterized by the high level
of turnover. Rhode, Sorensen, & Lawler III
(1976) showed 85 percents of turnover rates
on initial hires over a ten years period. A
number of academic studies have examined
the turnover of professional auditors
employed by public accounting firms (Snead
and Harrell, 1991; Bao, Bao & Vasarhelyyi,
1986). One explanation for this interest is
that many accounting graduates have the
perspective that working at public accounting
is a “stepping stone”. They are looking for
experience and training before getting better
job.
The turnover phenomena in public
accounting is an important issue because
auditors are the main capital for the firm. The
relationship between the firm and the clients
is based on trust and confidence (Mustafa,
2014: 158). The clients will be more
comfortable to deal with staff they have
already known. This is done to keep the
secreet of the company. Therefore, retaining
employees, especially who already have a
good relationship with clients, is an
important thing to do. Public accounting also
have to deal with the disruption of
productivity due to turnover because a new
employee takes much time learning and
adaptation to their new work environment.
Professional accountants in public
accounting are familiar with the term an “up
or out” promotion path. Accountant who feel
blocked his career path will move soon the
organization even in other professions
(Setiawan and Ghozali, 2006: 5). This study
focuses on the context of the turnover that
occurs when the auditor left of own volition
or voluntarily. Voluntarily behavior is
predicted using the intention based on the
Theory of Reasons Action (TRA). TRA
explains that intention is the best predictor of
actual behavior (Ajzen and Fishbein, 1980:
40). Previous research investigating turnover
has been focused on turnover intention
because there is no actual data and turnover
studies require longitudinal study design
(Dalton, Hill, & Ramsay, 1997). Steel and
Ovalle (1994) state that turnover intention is
probably antecendent and predictor of
turnover decision.
To identify factors influencing the
turnover of public accountant, previous
research has investigated the relationship
Imperial Journal of Interdisciplinary Research (IJIR)
between job satisfaction, affective
commitment, continuance commitment,
performance, role conflict, role ambiguity,
and turnover intention. This study
contributes to the literature by building on
prior models of public accounting turnover.
This study ia a combination of Muliawan,
Green, & Rob (2009), Law (2005) and
Viator (2001) research into one model to
understand the antecendents of turnover
intention. This model can provide an answer
or solution to the problems of turnover
phenomena in public accounting.
These contribution have both
theoretical and practical implication.
Theoritically, to predict turnover intention,
we can use affective commitment,
continuance commitment, and role conflict.
From practical standpoint, public
accounting firm has to improve the working
atmosphere. Related to this, many auditors
and accounting graduates choose a career in
public accounting firm.
This articel is divided into four
sextions. Section one presents the research
problem and objective. Section two extracts
relevant literature on turnover intention and
hypothesis development. Section three
explains the research methodology,
including sample and sample selection.
Section four report results and discussion.
2. Literature Review and
Hypotheses Development
Job Satisfaction
Discrepancy theory emphasizes on
what is expected by employees and what is
gained by the employees. The employees
will be satisfied when the gap between
expectation and perception of reality does
not exist. The decision to leave the
organization is a first step taken by
individual because of dissatisfaction.
Mobley (1990), found that the employees
who are satisfied with their jobs will be
happy to do the job and they will not
evaluate alternative amployment. However,
the employees who are not satisfied with
their work have the intention to quit the
organization and hope to get another job.
Thus, the auditors who are satisfied
with the job will be happy to do the job and
not trying to find alternative employment.
The auditors who joined public accounting
firm are assumed utility maximizers.
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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Someone who is not satisfied with his work,
tends to leave the organization in early stages
of his career. Gregson (1990), Setiawan and
Ghozali (2013), Fitriany, Gani, Siregar,
Marganingsih, & Anggraita (2011),
Muliawan et al. (2009), Lathifah (2008),
Kalbers and Cenker (2007), Shafer, Park, &
Liao (2002) found that the high job
satisfaction causes lower turnover intention.
Therefore, the rearch hypothesis is
formulates as follow.
H1: Job satisfaction has a negative influence
on
turnover intention
Organization Commitment
The concept of organization
commitment is based on premise that
individuals from an attachment to the
organization (Ketchand and Strawser, 1998).
In the development of organizational
commitment in attitudinal perspectives,
organizational commitment develops through
various dimensions or multiple sources. At
least, consisting of affective commitment and
continuance commitment (Meyer and Allen,
1984). Dunham, Grube, & Castaneda (1994)
stated that a multidimensional approach to
organizational commitment provided a more
accurate understanding between individual’s
involvement and the organization. Therefore,
measurement of organizational commitment
in this study is measured by affective
commitment and continuance commitment.
Affective commitment (desire based) is
one of the three components of the
commitment model proposed by Meyer and
Allen (1991). It is based on the side bet
theory of Becker (1960). Employees with a
strong affective commitment remain in the
organization because they wanted to. Auditor
have emotional attachement to the firms. The
feelings can arise in the form of loyalty, love,
joy, pleasure, and others. Thus, auditors will
work with pleasure and maintain its
membership. Rahayu (2011), Perryer, Jordan,
Firns, & travaglione (2010), Hall and Smith
(2009), pakawaru (2009), Kalbers and
Cenker (2007), Law (2005) found that
affective commitment negatively affect to
turnover intention. Therefore, the research
hypothesis is formulated as follows.
H2: affective commitment has a negative
influence on turnover intention
Imperial Journal of Interdisciplinary Research (IJIR)
Continuance commitment is a
commitment based on the perceived cost
associated to the costs that arise when the
auditors leave the organization (Allen and
meyer, 1996). Based on side bet theory from
Becker (1960), individual have a continuance
commitment through profit and loss
calculations (cost-benefits). A greater
benefits will prevent them to find alternative
employment. Mayer and Allen (1991) stated
that side-bet theory might occur at a high
level of continuance commitment including
the time and effort that the auditors have
spent to acquire the skills and the loss
benefits or privileges as a senior. Perryer et
al. (2010) and Pakawaru (2009) found that
continuance commitment negatively affects
turnover intention. Therefore, the research
hypothesis is formulated as follows.
H3: Continuance commitment has a negative
influence on turnover intention
Performance
Performance is determined by the
auditor’s achievement. It was assessed by
their supervisors. The auditors who are
considered to have low performance by his
supervisor, have a higher turnover intention.
But, the auditors with high performance will
not leave their job because they are
motivated by their supervisor. The
motivation is given by the firm to prevent
high performing employees to leave the firm.
The firm offer opportuinity for promotion
and bonuses.
Muchinsky and Wells (1985) found that
the turnover phenomena will be very low in
most well performing employees. The
auditor who works in the firm with high
performance will be promoted. But, the other
auditors with low performance can be fired
from public accounting firm. Thus, providing
opportunity for someone else who has a high
motivation to work in public accounting.
Raza, Maksum, Erlina, & Raja (2014), Viator
(2001), Williams and Livingstone (1994)
found that performance has negative effect
on turnover intention. Therefore, the research
hypothesis is formulated as follows.
H4: performance has a negative influence on
turnover intention
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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Role Conflict
Role theory analogizes that every single
person has a role, somestimes individual may
have multiple roles. The exixtence of
multiple roles in one fuctions can cause
conflicts. Role theory stated that when the
expected behavior from an individual is
inconsistent, such as role conflict, they will
be stress or unsatisfied. Role conflict occurs
if a person has some role in one function.
Auditor has two roles, first, individual
as auditor. Second, individual as a
management service. Auditor as a
management service must be close to the
client. But, as auditor, he must be
independent. This condition can cause
conflict for the auditor. Individual with high
levels of role conflict become stress and
uncomfortable at work. Viator (2001), Lui,
Hang, & Anita (2001), Gregson, Wendell, &
Aono (1994) found that role conflict has
possitive effect to turnover intention.
Therefore, the research hypothesis is
formulated as follows.
H5: Role Conflict has a positive influence on
turnover intention
Role Ambiguity
Role ambiguity occurs due to the lack
of availability of necessary information to
specific position in organization. This can be
interpreted as the gap of missunderstanding,
unclear job description, and uncertainty job
regarding what to do. People have a vague
perception of their role in completing their
task. Role ambiguity occurs when there is
poor communication between the employees
and the employer. Information is required by
the employees to complete their work.
The career paths for accountant in
public accounting are partner, audit manager,
supervisor, assistant, senior and junior
accountant. Auditor must go through these
levels, starting from the bottom position.
Auditor has role ambiguity, when his
position as an audit manager. Audit manager
supervises the supervisor and assistant.
However, a partner intervence its role by
directly working down on the ground prior
without notice according to his position.
Thus, it can make audit manager wonder why
he always intervened continuesly by partner.
Cahyono (2008), Viator (2001), Gregson et
al. (1994) found that role ambiguity has
positive influence on turnover intention.
Imperial Journal of Interdisciplinary Research (IJIR)
Therefore, the research hypotesis is
formulated as follows.
H6: Role ambiguity has a positive influence
on turnover intention
3. Research Methodology
The data of this study were collected
through a mail survey to professional
auditors of public accounting firms in East
Java, because East Java is the second highest
number of public accounting firms after
Jakarta. The mail survey was chosen
because it enables to reach respondents in
various places. The other questionnaires was
sending directly to respondents and via
internet (google docs and email).
Questionnaire
The participants received a cover letter
explaining the purpose of the study, an
eightpage bundle including the front and
back cover survey questionnaire. The
instrument is in Indonesian version. The
problems that may appear from using surveys
in collecting the data are the low response
rate and ambiguous questionnaire statement.
The questionnaire was pre tested to ensure
the appropriateness of the questions and to
eliminate ambiguities. A pre test was
conducted by distributing 15 questionnaires
to auditor in Jakarta and Bali. Based on pre
test, slight improvements were made to the
questionnaire.
The samples are chosen using a
convenient sampling technique because the
information about the number of auditors
who work in public accounting in East Java
is not available in the directory IAPI
(www.iapi.com). Based on the directory of
Indonesian Institute of Certified Public
Accountants (IAPI) 2015, there are 53 public
accounting firms in East Java. 45 of them are
in Surabaya, and 8 public accounting in
Malang. From all the firms, 13 firms in
Surabaya and 6 public accounting firms in
Malang are willing to accept and fill out the
questionnaire. Not all firms are willing to
accept the questionnaires because of their
busy work and organizational policy for not
receiving any questionnaire.
The questionnaires were sent by mail
using EXPRESS POS services attached with
postage free return envelopes. After a week,
a follow up reminder phone call was made to
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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
all participants. Then, further follow up calls
were made every week until the
questionnaires had been filled. The
completed questionnaires were taken directly
from the respondents in both Surabaya and
Malang after confirmation was received. This
is done to prevent low response rate because
almost all of the respondents were not able to
send back the questionnaire quickly.
Variables and Measurement of Variabels
Information of respondents
demographic characteristics includes sex,
age, education, past position in public
accounting, years working in presents
company and concentration area. All scale
items were scored based on seven-point
Likert scale from “stongly disagree” to
“strongly agree”.
Two main parameters in the instrument
test are validity and reliability testing.
Validity testing are Average Variance
Extraxted (AVE) and Communality, which
should be above 0.5. For outer loading by
loading score of 0.5-0.7, the indicators do not
to be removed along the AVE and
Communality score above 0.5 (Hartono,
2009: 80). Information about the validity test
results can be found in Appendix A. The
reliability test uses Cronbach’s alpha with
rule of thumb over 0.7, but 0.6 is still
acceptable (Hair et al. 2006).
Measurement of job satisfaction was
based on two studies. Three indicators
developed by Hoppock used by Muliawan et
al. (2009). Seven indicators developed by
Brayfield and Rothe adapted by Kalbers and
Cenker (2007). Based on the validity test,
two items were removed because it has value
less than 0.5. Two other items were removed
from the lowest value to increase AVE and
Communality more than 0.5. Cronbach’s
alpha value of job satisfaction is 0.6677.
Affective commitment and continuance
commitment were measured by widely used
and accepted scales developed by Meyer and
Allen (1984), Affective Commitment Scale-
ACS and Continuance Commitment Scale-
CCS. Based on the validity test, two items
were dropped from ACS (factor loading
below 0.5), and Cronbach’s alpha was
0.7843. Furthermore, five continuance
commitment items dropped from CCS (factor
loading were less than 0.5) and Cronbach’s
alpha was 1.0000.
Measurement performance was based
on scale items adoptes from Kalbers and
Imperial Journal of Interdisciplinary Research (IJIR)
Fogarty (1995). Validity test indicated that
one items was removed (factor loading was
less than 0.5). The Cronbach’s alpha was
0.7466.
This study used modified version of the
14 items Rizzo et al. (1970) for role conflict
and role ambiguity. Validity test indicated
that all items loaded satisfactory, except one
items dropped from role ambiguity (factor
loadings under 0.5). The Cronbach’s alpha
was 0.8521 for role conflict and 0.8939 for
role ambiguity.
The turnover intention scale was
constructed from two questionnaire items
adopted from prior study, four indicators
from Kalbers and Fogarty (1995) and three
indicators from Viator (2001). The
Cronbach’s alpha was 0.8884.
4. Findings and Discussion
Response Rate and Demographic Profile
Total questionnaires distributed were
104 questionnaires in public accounting
firm, 60 questionnaires in Surabaya, 36
questionnaires in Malang and 8
questionnaires obtained privately. 83
questionnaires were returned, but only 75
questionnaires were complete and usable.
The response rate is 79.80%.
The most samples are 38 male
respondents (50.67%) and 37 female
respondents (49.33%). Nearly half of the age
respondents, range from
21-30 years old is 53 respondents (70.67%),
3140 years old is 18 respondents (24%), 41-
50 years old is 2 respondents (2.67%), and
under 20 years old is 2 respondents (2.67%).
The respondents compositions are 62
respondents (82.67%) bachelor’s degree, 7
respondents (9.33%) master’s degree, 3
respondents (4 percents) diplomas, and 3
respondents (4%) did not mention their last
education.
For position level, most of the
respondents are junior. Junior accountant for
49 respondents (65.33%), 15 respondents
senior (20%), 9 respondents supervisor
(12%), 1 respondents manager (1.33%), and
one respondents (1.33%) did not mention his
position.
Based working period in presents
company, 23 respondents worked 2-3 years
(30.67%), 21 respondents worked above 3
years (28%), 16 respondents worked 2-3
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Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
years (21.33%), 14 respondents worked
below 1 year and 1 respondents (1.33%) did
not mention their working period in public
accounting. Most concentration audit area
auditor are 70 respondents (93.33%) in audit
area, 2 respondents (2.67%) in tax area, 0
respondents in system area, and three
respondents (4%) did not mention they
concentration audit area. There are some
respondents did not fill questionnaire about
the demographics. However, the
questionnaire was not disposed considering
that demographic data is not used for
hypothesis testing.
This study uses Partial Least Square
(PLS) with program SmartPLS version 2.0.
Hypothesis testing is done by looking at the
value of the estimates path coefficients and
the value of the critical point (t-statistic). If
the value of t-statistic is higher than t-table
by 1.64 for a one-tailed hypothesis, it means
that the hypothesis is supported. The results
of hypothesis testing reported in Table 1.
Hypotheses Variable T Statistiks
H1 KK -> NB 0.2498
H2 KA -> NB 2.4432
H3 KC -> NB 5.0445
H4 KIN -> NB 0.0542
H5 KP -> NB 5.6404
H6 TP -> NB 0.7180
Table 1: Hypotheses Testing Output
Note: KA= afective commitment; KC=
continuance commitment; KIN=
performance; KK= job satisfaction; KP= role
conflict; NB= turnover intention; TP= role
ambiguity
Hypothesis 1 (H1) stated that job
satisfaction has negative influence on
turnover intention. The result showed that t-
statistical value is 0.2498 (<1.64), so H1 is
not supported. This result does not support
discrepancy theory, because it failed to show
their satisfaction or dissatisfaction of various
aspects of the job.
Job satisfaction appears since the
auditors begin work. Wijono (2014: 132)
states that job satisfaction generally increase
with age, the lowest job satisfaction was
found in the youngest employees. Some
young people were disappointed with their
first jobs because they failed to get the
challenge and responsibility that they want.
The majority of the respondents aged
Imperial Journal of Interdisciplinary Research (IJIR)
between 21-30 years as many as 53
individuals. This range is young and
productive auditor at work. However, the
young auditor cannot obtain fulfillment and
self-actualization in their first job with a
feeling satisfaction. Young auditors still
wants much experience before feeling
satisfied with what he got in his current job.
Because the intention of the auditor in this
sample is not to work at the firm in the long
term. Auditor just looking for any job
experience or they work in the firm while
waiting call another job they want. So the
feeling satisfied or dissatisfied auditors in
public accounting firm is not their concern.
Hypothesis 2 (H2) stated that affective
commitment has negative influence on
turnover intention. The results showed that
the value of tstatistics for hypothesis 2 is
2.4432 (> 1.64), which means a significant,
so H2 is supported. Coefficient values
-0.2939 indicate that affective commitments
negatively affect the turnover intention.
This results is consistent with that of
previous research. This findings support
Rahayu (2011), Perryer et al. (2010), Hall
and Smith (2009), Pakawaru (2009), Kalbers
and Cenker (2007) and Law (2005). Based
on hypothesis testing can be explained that
the auditors will continue work in public
accounting to maintain its membership.
Auditors will support the goals and values of
the firm. Auditor has an emotional
attachment to the firm, so he worked in the
firm because really want it. However, auditor
was unhappy working at the firm, they have
intention to quit from public accounting.
Thus, the negative effect on turnover
intention can be supported in this study.
Hypothesis 3 (H3) stated that
continuance commitment has negative
influence on turnover intention. The results
showed that the value of tstatistics for the
hypothesis 3 is 5.0445 (> 1.64), which means
a significant, so H3 is supported. Coefficient
values -0.4879 indicate that continuance
commitment has negative influence on
turnover intention from public accounting
firm. This findings support Perryer et al.
(2010) and Pakawaru (2009). The empirical
results of the study prove that continuance
commitment may affect turnover intention.
Based on the side bet theory from
Becker (1960), commitment achieved
because individuals make a side bet. Auditor
make profitand-loss calculations (costs-
benefits). A greater benefit will prevent them
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to find alternative employment. Auditors
with high continuance commitment will still
work in public accounting. If auditor felt that
there is no other employment alternative for
those who offer a better return than the
current job. The auditor will take into
account tradeoffs between stay or quit from
public accounting firm to get another job.
Another consideration is related to the cost
and time spent working at the firm. The
auditor may loss seniority and friendships in
public accounting. This problem can also be
seen from opportunity cost point of view.
Auditors have the opportunity to stay or
leave public accounting firm to get a new
job. If the auditor chooses to remain in public
accounting, then he will lose the chance to
get a new job. Auditors who choose to leave
the firm for new jobs, doesn’t mean that his
new work place is better than before. He
should start working from beginning and the
cost can be more expensive.
Hypothesis 4 (H4) stated that
performance has negative influence on
turnover intention. The results showed that
the value of t-statistics for hypothesis 4 is
0.0542 (<1.64), which means insignificant,
so H4 is not supported. Based on the
statistical results of this hypothesis is
rejected. It can be understood that the reality
on the sample should not adversely affect the
performance of turnover intention. Usually
the auditors have high performance would
have quit intention of public accounting is
low, because the auditor will be given the
opportunity of promotion and bonuses by the
employer as a reward for performance. They
will be motivated by superiors not to quit
because getting auditors with good
performance requires a long process.
However, it does not apply to the respondent
in this study. Auditors seem not to care about
their performance, whether it is considered
good or bad. They keep working at the firms.
Hypothesis 5 (H5) states that role
conflict has positive influence on turnover
intention. The results showed that the value
of t-statistics for this hypothesis is 5.6404 (>
1.64), which means a significant, H5 is
supported. The coefficient of 0.5055
indicates that role conflict has positive
influence on turnover intention. This results
support Viator (2001), Lui et al. (2001), and
Gregson et al. (1994). The empirical results
of the study prove that the conflict effect the
turnover intention. This is consistent with
Imperial Journal of Interdisciplinary Research (IJIR)
role theory that each of the individual roles
require different behavior, sometimes they
may have more than one role (multiple
roles). The existence of multiple roles in one
of these functions can cause discomfort,
conflict and pressure. Auditors have at least
two roles. First, these individuals act as
auditors and the others as a management
service. As auditor, he must keep a distance
with the client. However, as management
service they must be close to the client. This
conditions can make role conflict in
individual. In the end, he may decide to quit
from the firm.
Hypothesis 6 (H6) states that role
ambiguity has positive influence on turnover
intention. The results showed that the value
of tstatistics for hypothesis 6 is 0.7180
(<1.64), which means insignificant, so H6
rejected. This results is not support the role
theory.
Role theory states that the role
ambiguity occurred due to the lack of
availability of the necessary information to
position specific organizations due to the gap
of understanding and unclear job
descriptions. So that auditors have a
perception vague on its role in completing
the task. However, in general, auditors who
are working in public accounting have
already been confident with his role in the
workplace. Role ambiguity occur in the
organization relationship in public
accounting. In general, the main accountant
position in public accounting is partner, audit
manager, supervisor, assistant, senior and
junior accountant.
Role ambiguity occur when an
individual has served as audit manager,
supervises supervisors and assistant, but the
partner can intervene his role. It can make
audit manager wonder why he always
intervened continuesly by partner. Then, the
role ambiguity arises in him. Role ambiguity
can make stress and frustration within the
auditor. However, in this study did not find
support for the effect of role ambiguity on
turnover intention.
5. Implications
This study examined the effect of job
satisfaction, affective commitment,
continuance commitment, performance, role
conflict, role ambiguity on turnover
intention. The empirical results of the study
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Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in

showed that the turnover intention was
influenced by affective commitment,
continuance commitment, and role conflict.
Turnover intention is not influenced by job
satisfaction, performance, and role
ambiguity. That is, an auditor at a young age
(2130 years) do not require the status of an
established and still have the desire to seek
work experience. Auditor does not matter
whether its performance is considered good
or bad by supervisors and auditors already
confident about his role in the workplace.
However, if the young auditor get what they
need (such as affective commitment and
continuance commitment), they will keep
work in public accounting. Therefore, the
auditor will survive in public accounting if
they are not in conflict situations.
This study contributes to the literature
research in behavioral accounting. Predictive
the turnover intentions can be done by using
affective commitment, continuance
commitment, and role conflict variables.
Practically, it suggested to the owner of
public accounting firm to create a better
APPENDIX A
working atmosphere, free of conflict. Good
corporate governance in public accounting
can prevent auditor leave from public
accounting firm. Thus, many auditors and
accounting graduates choose a career in
public accounting and are interested in
becoming Certified Public Accountants.
6. Limitations
This study has several limitations. First,
the results can be generalized to the public
accounting firm only from sample of this
study. Because this study used convenience
sampling. Researchers cannot use random
sampling techniques because of the
unavailability of information on the number
of population auditors who work in public
accounting in East Java. Second, there is
only one indicator constructs continuance
commitment left because when the pilot test
two indicators is removed. Then, five
indicators removed during field tests because
it has value less than 0.5.

Overview Algoritm
Last Step
NO Variable Note
AVE Communality
1 KA 0.6148 0.6148 Valid
2 KC 1.0000 1.0000 Valid
3 KIN 0.5351 0.5351 Valid
4 KK 0.6043 0.6043 Valid
5 KP 0.6754 0.6754 Valid
6 NB 0.6927 0.6927 Valid
7 TP 0.6937 0.6937 Valid
Note: KA= afective commitment; KC= continuance commitment; KIN= performance; KK= job
satisfaction; KP= role conflict; NB= turnover intention; TP= role ambiguity

The final items questionnaire Outer Loading Output

Item questionnaire Loading Factor
Job Satisfaction

It seems that my friends are more interested in their jobs than I am.2 -
I feel fairly well satisfied with my present job.3 -
I definitely dislike my work. 2 -
I feel that I am happier in my work than most other people. 0.8818
Most days I am enthusiastic about work.3 -
I like my job better than the average worker does. 0.8018
I find real enjoyment in my work. 0.6263
Considering every aspect of your job, choose one of the answers that best tell us -
how well you like your job.3
Considering every aspect of your job, choose one of the answers that shows how -
much of the time you feel satisfied with your job.3

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Click ONE of the following to show how you think you compare with other -
people:2
1= No one dislike his/her job more than I dislike mine;
To 7= No one likes his/her job better than I like mine
Affective Commitment

I would be very happy to spend the rest of my career with this organization. 0,8333
I enjoy discussing my organization with people outside of it. 0,8527
I really feel as if this organization’s problems are my own. 0.8332
I think I could become as easily attached to another organization as I am to this -
one.2
I do not feel “emotionally attached” to this organization.1 2 -
I do not feel like “part of the family” at my organization.1 -
This organization has a great deal of personal meaning for me.3 -
I do not feel a strong sense of “belonging” to my organization.1 0.5859

Item questionnaire Loading Factor

Continuance Commitment

Right now, staying with my organization is a matter of necessity as much as 1,0000

desire.
I would be very hard for me to leave my organization right now, even if I -
wanted to.3
Too much of my life would be disrupted if I decided I wanted to leave my -
organization now.3
I feel that I have too few options to consider leaving this organization.3 -
One of the major reasons that I continue to work for this organization is that -
leaving would require considerable personal sacrifice-another organization
might not match the overall benefits that I have here.3
One of few negative consequences of leaving this organization would be the -
scarcity of available alternatives.3
I am not afraid of what might happen if I quit my job right now without having -
another one lined up.1 2
It wouldn’t be too costly for me to leave my organization in the near future. 1 2 -
Performance

I am able to get more work done in a given period of time than others.2 -
I make constructive suggestions to my supervisor on how audit work should be 0,7540
done.
I have received excellent performance evaluation. 0,6463
I find ways to improve audit procedure. 0,9123
Relative to other auditors at my level whose work I am familiar with, I would 0,5675
rate my work performance near the top.
My performance of my job has earned me the respect of others.2 -
I consider mantaining and improving auditee relations to be an important part of -
my job.3
Role Conflict

I have to do things that should be done differently at my firm..2 -

I receive assignments without the staff to complete theme at my firm. 2 -
I have to buck a rule or policy in order to carry out job assignments. 0,8981
I work with two or more groups who operate quite differently at my firm. 0,6622
I receive incompatible requests from two or more people at my firm. 0,8288

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I do things that are apt to be accepted by one person and not accepted by others 0,8774
at my firm.
I receive assignments without adequate resources and materials to execute them -
at my firm.2
I work on unnecessary things at my firm.2 -

Item questionnaire Loading Factor

Role Ambiguity

I feel certain about how much authority I have at my firm.3 -

Clear, planned goals and objectives exist for my job. 0,7946
I know that I have divided my time property at my firm. 0,8211
I know what my responsibilities are at my firm. 0,8110
I know exactly what is expected of me at my firm. 0,8834
Explanation is clear of what has to be done at my firm. 0,8514
Turnover Intention

I plan to actively look for a job with a new employer within the next year. 0,7454
I often think about quitting any job.2 -
I will voluntary leave this company within the next three years. 0,8190
I hope to have a long future with this company.2 -
I often think about leaving my public accounting firm. 0,8802
I will probably look for a job outside of this firm within the next 3 years. 0,8487
I am tempted to investigate other job openings. 0,8614

Note: 1 = item reserved scored

2 = item was removed pre test
3 = item was removed because it has value less than 0.5
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