Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines 83

DLSU Business & Economics Review 30(1) 2020, p. 83-91

RESEARCH ARTICLE

The Impact of Job Satisfaction, Organizational

Commitment and Demographic Factors on Turnover
Intentions of Accounting Professionals in Auditing
Firms in the Philippines with Moderating Effect of
Employee Development
Jerwin B. Tubay
De La Salle University, Manila, Philippines
jerwin.tubay@dlsu.edu.ph

This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative
organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational
attainment, and the number of years working with the current company would predict the turnover intention of Certified
Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants
are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development
were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The results
showed that continuance commitment and job level have a significant positive effect on turnover intentions, whereas extrinsic
job satisfaction, affective commitment, and gender have a significant negative effect on turnover intentions. Employee
development, on the other hand, enhances the effect of the turnover intention of males compared to females.

Keywords: Turnover intention, Job satisfaction, Organizational commitment, Demographic factors, Accounting firms

JEL Classification: M10, M12, M50, M53

Employee turnover has been a common problem
for every business for every country. There are a
number of reasons and instances of how employees
are separated from their work or companies. However,
they can be broadly grouped into two: involuntary
turnover and voluntary turnover. The major distinction
between the two is where the initiative of turnover
came from. Involuntary turnover happens when
the decision that leads to employee turnover comes
from the company’s management like the case of
termination (Shaw et al., 2018). This happens when
the employee does not perform at par or has committed

Copyright © 2020 by De La Salle University

84
any wrongdoing against the company’s policy or
norms, which warrant ultimate termination. This
type of turnover does not bother the company too
much because the catalyst is under their control. On
the other hand, voluntary turnover happens when the
decision that led to employee turnover came from
the employee itself. This is commonly known as
resignation or job quits (Becker & Cropanzano, 2011;
Crossley et al., 2007; Lee et al., 2016; van Breukelen
et al., 2004; Wright & Cropanzano, 1998). Further,
voluntary turnover was divided into functional and
dysfunctional. The dysfunctional turnover is the one
that is not beneficial to the organization (Dalton et al.,
1981) because the employee who resigned maybe the
star employee, top performer, highly-skilled, or one
of the best in the labor markets. On the other hand,
functional turnover refers to resignations of employees
that are performing at par, neither too good nor too bad,
which may warrant involuntary turnover. If voluntary
turnover is functional, this will again not bring any
dilemma with the management because things around
them are moving in their favor automatically. What is
alarming is the dysfunctional voluntary turnover. This
is now where various turnover studies in the past and
recently are rooted. They are trying to avoid having
dysfunctional turnover for companies not to be so much
affected in terms of their operations.
Literature Review and Hypothesis
Turnover Intention
Turnover intention is the mindset of the employee
about thinking of leaving the current work. However,
it does not follow that the employee actually leaves
the company. Studies related to turnover intention
were majority made in Asia as compared with Europe
and the U.S.A., wherein the study extended to the
actual turnover. The previous studies used different
sets of respondents like professionals and the general
stream of employees in a specific industry or country.
Their results showed that the predictor of turnover
intention varies. Kumar et al. (2012), in their study
about turnover intentions of the fast-food employees
in Malaysia, concluded that organization culture,
commitment, and person organization fit have a
significant effect on turnover intention. Of the three
factors, person organization fit has the highest impact.
This means that each employee should feel that they
belong to the organization they are working in to feel
J.B. Tubay
the need for staying and growing with the company.
Another study in Malaysia was made by Juhdi et
al. (2013) about the turnover intention. However,
this time, Juhdi et al. (2013) used organizational
commitment as a moderating variable instead of a
predictor. Organizational commitment, together with
organizational engagement, was used to moderate the
effect of human resource practices of the company on
turnover intentions. Their results showed that all facets
of human resource practices (career management,
performance appraisal, compensation, person job
fit, and job control) have a significant effect on
organizational commitment and engagement. All
except career management and job control do not
have a significant effect on the employees’ turnover
intention.
Job Satisfaction and Organizational Commitment
Job satisfaction is the level of satisfaction about his
or her work and will be measured in terms of intrinsic
and extrinsic satisfaction. According to Zopiatis et
al. (2014)organizational commitment (normative and
affective, intrinsic job satisfaction (IJS) relates to the
satisfaction about the nature of their work, whether
they love the job or not, regardless of pay and other
factors. Whereas extrinsic job satisfaction (EJS) is
the satisfaction other than their love of what they are
doing, and this covers the salary as well as the work
conditions. Organizational commitment is the level of
employee commitment in their current company and
will be measured in terms of affective, continuance, and
normative commitment. According to Yücel (2012),
affective organizational commitment (AOC) is the
emotional attachment to the organization, whereas
continuance organizational commitment (COC) is the
awareness of consequences and cost of resignation.
Lastly, normative organizational commitment (NOC)
is the feeling of obligation to remain employed in the
organization.
In Taiwan, Cyprus, and Turkey, job satisfaction and
organizational commitment were studied as predictors
of turnover intentions (Aydogdu & Asikgil, 2011; Chen
et al., 2014; Zopiatis et al., 2014). The respondents
of these studies were different, and they covered the
dentists in Taiwan (Chen et al., 2014), hotel employees
in Cyprus (Zopiatis et al., 2014)organizational
commitment (normative and affective and employees
in production and service sector in Turkey (Aydogdu &
Asikgil, 2011). Of the three, only Aydogdu and Asikgil
Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines
(2011) tested the job satisfaction and organizational
commitment with no other variables included. The
result showed that job satisfaction and organizational
commitment have a significant and negative effect on
the employees’ turnover intention in the production
and service sector in Turkey. However, the results
obtained by Chen et al. (2014) are different when they
studied the effect of job satisfaction and organizational
commitment together with external work opportunities.
They have concluded that of the three predictors, only
the external work opportunities showed a statistically
significant effect on turnover intentions. That is, the
more opportunities available, the higher the turnover
intention of the dentists in Taiwan. In a study made
by Zopiatis et al. (2014)organizational commitment
(normative and affective for hotel employees in
Cyprus, they used job involvement as an additional
predictor on top of job satisfaction and organizational
commitment. Also, job satisfaction was analyzed
using its two dimensions, such as intrinsic and
extrinsic, whereas organizational commitment used
two dimensions: normative and affective. The results
have shown that only the affective organizational
commitment and extrinsic job satisfaction significantly
affect the turnover intention and that the association of
intrinsic job satisfaction and turnover intention cannot
be supported.
Joo and Park (2010) and Yücel (2012) used job
satisfaction and organizational commitment not as
predictors but as mediating variable or a dependent
variable. As dependent variables, job satisfaction and
organizational commitment were studied together
with turnover intention. The predictors used by Joo
and Park, (2010) were goal orientation, organizational
learning culture, and developmental feedback. Their
results showed that the three predictors would predict
organizational commitment, whereas job or career
satisfaction is predicted only by organizational learning
and goal orientation. Further, of the three predictors,
only organizational learning culture predicted turnover
intentions and the other factors that predicted turnover
intention were job satisfaction and organizational
commitment. Therefore, this only showed that even Joo
and Park (2010) used them not as predictors, previous
studies showing that these predictors are still relevant
and valid. In the case of Yücel (2012), organizational
commitment was used as a mediating variable between
job satisfaction and turnover intentions. The result
concluded that job satisfaction significantly results
85
in higher organizational commitment, whether it be
affective, normative, or continuance, and that such
commitment is inversely related to turnover intentions.
That is, the higher the job satisfaction, the higher the
organizational commitment, and the lower the intention
to leave (Yücel, 2012).
Demographic Information
The demographic information that I will use
in this study includes age, gender, marital status,
tenure, job level, and level of education attained. In
a study made in Ghana, Amankwaa and Anku-Tsede
(2015)descriptive, correlational survey design was
adopted for the paper, with a multi-stage sampling
approach used in selecting three hundred and five (305
determined whether transformational leadership will
have an impact on the turnover intention of the bank
employees. Their study used as control variable the
age, gender, marital status, tenure, job level, and level
of education attained. Control variables are those
variables that the scholar is not necessarily interested
in but may impact the dependent variables. Thus,
they are also considered as independent variables.
That is why in South Africa, voluntary turnover of
managers and knowledge workers were studied to
determine whether demographic factors such as
those used by Amankwaa and Anku-Tsede (2015)
descriptive, correlational survey design was adopted
for the paper, with a multi-stage sampling approach
used in selecting three hundred and five (305 would
significantly affect them (Wöcke & Heymann, 2012)
race and\\ngender. The results showed that age, race,
and gender as independent variables could influence the
turnover process of employees. The level of education
has a stronger effect on turnover than race. With
these results, Wöcke and Heymann (2012)race and\\
ngender suggested that demographic variables should
be considered as predictors in contemporary research
about turnover model.
Employee Development
Employee development refers to the organizational
support provided to each employee for their continuous
growth inside the company. The review of literature
shows that there are studies that used employee
development as a predictor of turnover. One is made
in Pakistan where Rahman and Nas (2013) determined
whether employee development will affect the turnover
intentions of public school teachers. Their results
86
showed that the individual teacher’s perception of
employee development available to their work has a
significant association with their intention of leave.
On the other hand, Machester (2010) chose as the
respondents the MBA students in Minnesota whose
cost of study was supported by their company as a
means of employee development. This study was
different from the former because here, it is not simply
a perception of employee development but an employee
development program in place. The results showed that
the organization’s support in the development of its
employees through reimbursement of graduate school
cost reduces employee turnover rates. The studies of
Rahman and Nas (2013) and Machester, (2010) were
made on an individual level. On the organizational
level, Zheng and Lamond (2010) studied the turnover
determinants in multinational companies (MNCs)
in ASEAN bloc. They surveyed 529 MNCs in six
ASEAN countries and determined whether employee
development, in terms of average training expenditure,
the percentage of expatriate employees, and percentage
of intra-company transfer of managers, would predict
employee turnover. The result is quite contrary to
previous readings because they concluded that higher
training gives higher turnover rates.
The turnover intention literature is very wide that
Figure 1
Operational Framework
J.B. Tubay
predictors of it varied and ranging from inside to
outside of the company. The most common variables
identified were job satisfaction and organizational
commitment. However, different combinations of
factors that may moderate the relationship are not
present to some and prove to be not significant to
others. Thus, the research will focus on how to create
an explanatory model that will affect the relationship
among job satisfaction, organizational commitment,
demographic information, and turnover intentions.
Accordingly, this paper’s hypotheses would like to
address:
Hypothesis 1: IJS, EJS, AOC, NOC, COC, and
individual demographic information in
terms of age, gender, marital status, level of
education attained, tenure, and current job
level are significantly related to turnover
intention.
Hypothesis 2: Employee development significantly
moderates the effect of IJS, EJS, AOC, NOC,
COC, and individual demographic factors on
turnover intentions.
The testing of the above hypotheses is manifested
in Figure 1.
Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines 87

Methodology 20.5–25.2 very satisfied; and 43–50 and 25.3–30

This paper tested the hypotheses using quantitative
information supplied by the Certified Public
Accountants connected with the Big 3 auditing firms
in the Philippines: Sycip, Gorres, Velayo & Cos.
(Ernst & Young Philippines); Isla, Lipana & Cos.
(Pricewaterhouse Coopers Philippines), and Navarro
& Amper, CPAs (Deloitte Philippines). Collectively,
there are approximately 7,000 professional staff
members from these firms, as shown in their respective
company websites.
Data were gathered directly from the employees
using online survey questionnaire. The majority
of the questions are behavioral by nature, and thus,
5-point Likert scale questions were used. The
questions are lifted from the studies listed in Table 1
and were modified to provide a work context related
to accounting. Cronbach’s alpha testing proved that
each question has reliability ranging from 0.76 to 0.90.
Other variables not subjected to behavioral changes
are gathered using the actual responses from the
participants, such as age, gender, and so forth.
In interpreting the scores of the 5-point Likert scale
questionnaire, the ranges are computed. The maximum
possible score minus the minimum possible scores will
provide the total range of possible scores or intervals.
This total range will be divided into the number of
possible interpretations that I would like to have. For
intrinsic and extrinsic job satisfaction with 10 items and
six items questions respectively, the range is 0–18 and
0–10.80 not satisfied; 19–26 and 10.81–15.6 somewhat
satisfied; 27–34 and 15.7–20.4 satisfied; 35–42 and
extremely satisfied. For organizational commitment
for affective, normative, and continuance commitment,
the range is 0–7.20 strongly uncommitted, 7.21–10.40
uncommitted, 10.5–13.60 neither committed nor
uncommitted, 13.61–16.80 committed, and 16.81–20
strongly committed.
For the perception of employee development and
leader-member exchange, respectively, the range is
0–9 and 0–12.6 strongly not perceived; 10–13 and
12.7–18.2 not perceived; 14–17 and 18.3–23.8 neither
perceived; 18–21 and 23.9–29.4 perceived; and
21–25 and 29.3–35 for strongly perceived. Finally, for
turnover intention, 0–5.4 strong intention not to leave,
5.5–7.8 no intention to leave, 7.9--.2 neither leaving
nor staying, 10.3–12.6 intend to leave and 12.7–15 for
strong intention to leave.
Statistical Treatment of Data
Before testing the hypotheses, a descriptive analysis
of the composition of responses was made, as well as
testing whether the variables are correlated to each
other. This helped me understand the result of the
impact testing of the variables. Then, the impact of
job satisfaction, organizational commitment, and
demographic factors on turnover intention was tested
using multiple regression analysis. To determine
the moderating effects of employee development, a
moderated multiple regression analysis was used.
Table 2 shows that there were 112 respondents from
this study. The average age of respondents is 27.4 years
(SD = 7.38), and working for an average of 2.92 years
(SD = 2.80) in their current work. The average score of

Table 1
Reference List of Questions Used

Variables
Intrinsic job satisfaction
Extrinsic job satisfaction
Affective commitment
Normative commitment
Continuance commitment
Turnover intention
Employee development
Leader-member exchange
Reference
Weiss et al ., 1967, as cited in Zopiatis et al., 2014organizational commitment (normative
and affective
Weiss et al ., 1967, as cited in Zopiatis et al., 2014organizational commitment (normative
and affective
Allen & Meyer, 1990 and Meyer et al., 1993, as cited in Yücel, 2012
Allen & Meyer, 1990 and Meyer et al., 1993, as cited in Yücel, 2012
Allen & Meyer, 1990 and Meyer et al., 1993, as cited in Yücel, 2012
Lance, 1998 and Kathri et al., 2001, as cited in Yücel, 2012
Rahman & Nas, 2013
Graen, Uhl-bien, & Uhl-bien, 1995
88 J.B. Tubay

their intrinsic job satisfaction is 41.3 (SD = 6.15), which Results

means that they are extremely satisfied in the nature
of accounting or auditing work they are doing. The
average score of extrinsic job satisfaction is 23.2 (SD =
4.3), which means that they are very satisfied with the
things that surround their work like the environment
and level of compensation. With regards to the level
of organizational commitment, the average scores of
respondents showed that they are neither committed
nor not committed with the company that they are
currently working with (affective commitment: M =
13.7, SD = 3.2; normative commitment: M = 14.1, SD =
4.48; continuance commitment: M = 12.2, SD = 3.75).
The respondents’ perception of employee development
and leader-member exchange relationship showed that
in their current organization, their company’s employee
developmental efforts and their leader supports are
both perceived and felt by the employees. (employee
development: M = 19.3, SD = 4.16; leader-member
exchange: M = 26.3, SD = 5.83). Lastly, the average
score of turnover intention is 8.48 (SD = 3.53), which
means that the respondents are indifferent to leaving
the company.
Table 2 also contained the correlation test among
the variables and showed that there are a number of
variables that are significantly correlated to each other.
Those which are strongly and positively correlated
are affective with normative commitment (r = .71,
p < .001), continuance with normative commitment
(r = .73, p < .001), and extrinsic with intrinsic job
satisfaction (r = .75, p < .001). This means that as the
normative commitment increases, the affective and
continuance commitment of accountants/auditors also
increases in the same direction. For job satisfaction,
the results showed that extrinsic and intrinsic job
satisfaction moves in the same direction with the same
magnitude.
The results of the regression shown in Table 3
indicated that the predictors explained 31.34% of
the variance (R2 = .40, F(13,98) = 4.90, p < .001). It
was found that extrinsic job satisfaction (β = -0.27, p
= .014), affective commitment (β = -0.40, p = .006),
continuance commitment (β = 0.29, p = .019), gender
- male (β = -1.62, p = .010), job level - supervisory (β

Table 2
Descriptive Statistics

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

IJS EJS AC NC CC Age GDER MSTAT Tenure JLVL EDUC T-Intent E-Dev
M 41.3 23.2 13.7 13.1 12.2 27.4 1.48 1.88 2.92 2.23 1.15 8.48 19.3
SD 6.15 4.3 3.42 4.48 3.75 7.38 0.5 0.33 2.8 1 0.36 3.53 4.16
1 1 0.75* 0.60* 0.48* 0.33* 0.17 -0.17 -0.13 0.23* 0.042 0.18 -0.27* 0.53*
2 1 0.65* 0.43* 0.43* 0.061 -0.04 -0.12 0.19* -0.025 0.15 -0.40* 0.55*
3 1 0.71* 0.61* 0.21* 0.041 -0.20* 0.21* 0.064 0.20* -0.41* 0.38*
4 1 0.73* 0.15 -0.021 -0.12 0.21* -0.098 0.15 0.73* 0.48*
5 1 0.024 0.016 -0.078 0.13 -0.29* 0.082 -0.21* 0.35*
6 1 -0.11 -0.58* 0.53* 0.25* 0.42* -0.18 -0.13
7 1 -0.068 -0.094 0.13 -0.26* 0.21* -0.03
8 1 -0.37* -0.048* -0.29* 0.22* 0.05
9 1 0.039 0.20* -0.058 0.075
10 1 0.027 0.21* -0.034
11 1 -0.17 0.016
12 1 -0.12
13 1
n 112 112 112 112 112 112 112 112 112 112 112 112 112

* indicates significance at 95%

Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the Philippines 89

= 1.76, p = .041), and job level – director/executive (β
= 4.78, p = .004) significantly predicted the turnover
intention. This means that every unit increase in the
level of satisfaction of accountants/auditors about the
salary and work conditions, there is a 0.27 decrease in
the level of intention to leave their company. The same
is true with affective commitment wherein for every
unit increase in the level of emotional attachment in
the organization, there is a 0.40 decrease in the level
of intention to leave the company.
However, for every unit increase in the level of
continuance commitment of accountants/auditors or
their awareness about the cost of leaving their work,
there is a 0.29 increase in the level of intention to leave

Table 3
Multiple and Moderated Regression Results. Turnover Intention as Dependent Variable

Model 1 Model 2
Variables
Coefficients Coefficients
Constant 14.0*** 12.4
Intrinsic Job Satisfaction 0.13* 0.44
Extrinsic Job Satisfaction -0.27** -0.91
Affective commitment -0.40*** 0.46
Continuance commitment 0.29** -0.57
Normative commitment -0.17 0.22
Age -0.1 -0.12
Education (Master) 0.47 1.8
Tenure 0.24* 0.091
Gender (Male) -1.62*** -8.86**
Job level (Rank & file) 0.8 1.4
Job level (Supervisory) 1.76** 3.78
Job level (Executive) 4.78*** 9.87
Marital status (Single) 1.53 0.52
Employee development 1.18
Employee development_IJS -0.017
Employee development_EJS 0.031
Employee development_AC -0.042
Employee development_CC 0.044
Employee development_NC -0.024
Employee development_Age 0.000
Employee development_Education -0.085
Employee development_Tenure 0.005
Employee development_Gender -0.38**
Employee development_Job level -0.05
Employee development_M. Status 0.017

p-value < .001 < .001

R2 0.40 0.5
Adjusted R2 0.31 0.36
Count 112
*,**,*** indicates significance at 90%, 95% and 99% level respectively.
90
their company. The results further showed that males
compared to females will have a lower intention to
leave the company. With regard to job level, those
who are holding supervisory and executive positions
compared to managerial positions will have a high
intention to leave the company.
Model 2 was used to test if employee development
moderates the effect of intrinsic and extrinsic job
satisfaction; affective, continuance, and normative
commitment; and individual demographics factor on
turnover intention, as shown in Table 3. The model
indicates that the predictors explained 35.5% of the
variance (R2 = .50, F(25,86) = 3.45, p < .001). The
results showed that only employee-gender interaction
has a significant effect on turnover intentions. This
means that employee development significantly
moderated the effect of the turnover intention of males
compared to females. Males have a lower intention
to leave than females. Employee development has
a positive effect on turnover intention, whereas the
employee development-gender interaction has a
negative effect on turnover intention. This indicated
that employee development enhances the effect of
turnover intention of males compared to females.
Conclusion and Recommendations
After all the data analysis conducted, I had
concluded that continuance commitment and job
level have a significant positive effect on turnover
intentions, whereas extrinsic job satisfaction, affective
commitment, and gender have a significant negative
effect on turnover intentions. Employee development,
on the other hand, enhances the effect of turnover
intention of males compared to females.
Given that job level has a significant positive
effect on turnover intention, I recommend that as
the employees are climbing the corporate ladder,
the company’s management should ensure that the
increase in accountability will commensurate by an
increase in pay and benefits. This will prevent higher
job level employees from leaving. Moreso, if the pay-
work balance has been implemented for all job levels,
lower job level employees will likely stay and grow
with the company. Pay is just one of the causes of
extrinsic job satisfaction. A good working environment
showing recognition, people empowerment, proper
coaching, and frequent performance evaluation will
help employees to achieve extrinsic job satisfaction.
J.B. Tubay
A high level of extrinsic job satisfaction would lead
to lower turnover intentions. On the result that higher
affective commitment will lead to lower turnover
intention, the company’s management is encouraged
to let their employees make their own operating
decisions commensurate with the level of work that
they have. If employees feel that in one way or
another, they have a certain level of influence in the
way their work is carried out, this will increase their
commitment to the organization. For those working
with the organization for a long time, giving them the
opportunity to have a little ownership interest in the
company will lead to employees loving the company
per se. However, these efforts should not be focused
more on female employees than males just because
the result suggests that males have lower turnover
intention than females. Employee development
enhances the effect of turnover intention for males
compared to females, which means that as the male
employees are receiving more and quality employee
development program from the company, they have
this feeling that they become more marketable in
the job market and hence, thinking of transferring
to another work. Therefore, aside from balancing
the work and compensation, there must be no
discrimination as to the gender of employees.
The study does not consider the changes in the
perception of those employees who participated.
Therefore, a longitudinal study is a way to improve
this for future research. Moreso, the results can be
further enhanced by increasing the scope by means of
first, including other auditing firms in the Philippines;
second, by covering accountants in other sectors
of practice; and lastly, by extending the study to
professions other than accountants.
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