Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 6 Download : 2

Downloads

Download data is not yet available.

Main Article Content

Abstract

The present research investigates the influence of Work-Family conflict and ethical orientation on auditors’ turnover intentions, while also examining the mediating role of job satisfaction. Employing a quantitative methodology, the study surveyed 90 married auditors affiliated with public accounting firms (KAPs) in Jakarta. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS) to assess the proposed direct and indirect relationship. The empirical result indicated that higher levels of Work-Family conflict significantly increase auditors’ turnover intentions. Ethical orientation, on the other hand, was found to positively enhance job satisfaction, although its direct effect on turnover intentions was not significant. Furthermore, job satisfaction did not significantly mediate the relationships between Work-Family conflict, ethical orientation, and turnover intentions.

Keywords

Indonesian auditor Ethical orientation Job satisfaction Turnover intentions Work-family conflict

Article Details

License

Copyright (c) 2026 Jurnal Akuntansi dan Auditing Indonesia

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. 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 acknowledgment of its initial publication in this journal.
  3. 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).

References

  1. Ahmad, Z., Ismail, H., & Anuar, K. (2021). Work overload, work–life balance and auditors’ turnover intention: The role of organisational commitment. Australian Accounting Review, 31(1), 72–86. 10.1111/auar.12417
  2. Alves, S. M., Limao, M. M., & Lourenco, I. (2024). Work overload, work–life balance and auditors’ turnover intention: The moderating role of motivation. Australian Accounting Review, 34(2), 159–174. 10.1111/auar.12417
  3. Bajaba, S., Azim, M. T., & Uddin, M. A. (2022). Social support and employee turnover intention: The mediating role of work-family conflict. Revista Brasileira de Gestao de Negocios, 24(1), 48–65. 10.7819/rbgn.v24i1.4153
  4. Belwal, R., Belwal, S., & AlHashemi, S. E. (2024). Disentangling work-family conflict, support, and turnover intentions: quanti–quali mixed method approach. Quality and Quantity, 58(3), 2591–2617. 10.1007/s11135-023-01759-9
  5. Berber, N., Gasic, D., Katic, I., & Borocki, J. (2022). The mediating role of job satisfaction in the relationship between FWAs and turnover intentions. Sustainability (Switzerland), 14(8). 10.3390/su14084502
  6. Cahyadi, H., Andrias, D., Masman, R. R., Trisnawati, E., & Wijaya, H. (2024). Investigating the determinants of turnover intention among the big 4 public accounting firms in Indonesia. International Journal of Innovative Research and Scientific Studies, 7(4), 1423–1434. 10.53894/ijirss.v7i4.3441
  7. Caprar, D. V, Walker, B. W., & Ashforth, B. E. (2022). The dark side of strong identification in organizations: A conceptual review. Academy of Management Annals, 16(2), 759–805. 10.5465/annals.2020.0338
  8. Chen, J., Li, T., You, H., Wang, J., Peng, X., & Chen, B. (2023). Behavioral interpretation of willingness to use wearable health devices in community residents: A cross-sectional study. International Journal of Environmental Research and Public Health (Vol. 20, Issue 4). 10.3390/ijerph20043247
  9. Choi, J., Kim, Y., & Zang, Y. (2023). Individual auditor turnover and audit quality: Large sample evidence. The Accounting Review, 98(6), 297–326. https://doi.org/10.2308/TAR-2022-0593
  10. Doyle, D. M., Begeny, C. T., Barreto, M., & Morton, T. A. (2021). Identity-related factors protect well-being against stigma for transgender and gender non-conforming people. Archives of Sexual Behavior, 50(7), 3191–3200. 10.1007/s10508-021-02029-1
  11. Fukui, S., Rollins, A. L., & Salyers, M. P. (2020). Characteristics and job stressors associated with turnover and turnover intention among community mental health providers. Psychiatric Services, 71(3), 289–292. 10.1176/appi.ps.201900246
  12. Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research methods in applied linguistics, 1(3), 100027.
  13. Kennedy, K. A., & Mohr, D. C. (2023). Job Characteristics associated with intent to quit among nursing home employees and managers. The Gerontologist, 63(1), 108–119. 10.1093/geront/gnac134
  14. Labrague, L. J. (2024). Psychological distress as a mediator between work-family conflict and nurse managers’ professional and organizational turnover Intentions. Journal of Nursing Administration, 54(12), 683–688. 10.1097/NNA.0000000000001513
  15. Le, H., Lee, J., Nielsen, I., & Nguyen, T. L. A. (2023). Turnover intentions: The roles of job satisfaction and family support. Personnel Review, 52(9), 2209–2228. 10.1108/PR-08-2021-0582
  16. Li, X., Chen, X., & Gao, D. (2022). Influence of work-family conflict on turnover intention of primary and secondary school teachers: Serial mediating role of psychological contract and job satisfaction. Frontiers in Psychiatry, 13(April), 1–11. 10.3389/fpsyt.2022.869344
  17. Lin, M. H., Yen, Y. H., Chuang, T. F., Yang, P. Sen, & Chuang, M. Da. (2024). The impact of job stress on job satisfaction and turnover intentions among bank employees during the COVID-19 pandemic. Frontiers in Psychology, 15(October), 1–19. 10.3389/fpsyg.2024.1482968
  18. Medina-Garrido, J. A., Biedma-Ferrer, J. M., & Rodríguez-Cornejo, M. V. (2021). I quit! Effects of work-family policies on the turnover intention. International Journal of Environmental Research and Public Health, 18(4), 1–21. 10.3390/ijerph18041893
  19. Mulki, J. P., Jaramillo, J. F., & Locander, W. B. (2021). Effect of ethical climate on turnover intention: Linking attitudinal-and stress theory. Journal of Business Ethics, 78, 559–574. 10.1007/s10551-007-9368-6
  20. Nazir, T., Umer, M., Najam, M., Nawab, S., Maqsoom, A., Shafi, K., Munir, Y., & Nawaz, I. (2022). Impact role stress on turnover intentions of Pakistan’s healthcare workers: Mediating and moderating role of organizational cynicism and self-efficacy. In PLoS ONE (Vol. 17, Issue 12 December). 10.1371/journal.pone.0279075
  21. Nguyen, T. M. H., & Tran, Q. T. (2022). Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam. Cogent Business & Management, 9(1). 10.1080/23311975.2022.2110644
  22. Rahim, F. A., & Ahmad, R. (2023). The impact of technostress and ethical tension on external auditors’ turnover intention. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13(1), 112–124. 10.6007/ijarafms/v13-i3/18396
  23. Salama, W., Abdou, A. H., Mohamed, S. A. K., & Shehata, H. S. (2022). Impact of Work Stress and Job Burnout on Turnover Intentions among Hotel Employees. International Journal of Environmental Research and Public Health, 19(15). 10.3390/ijerph19159724
  24. Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. Handbook of market research (pp. 587–632). Springer. 10.1007/978-3-319-05542-8_15-2
  25. Tang, C., Zhou, S., Liu, C., Min, R., Cai, R., & Lin, T. (2023). Turnover intention of nurses in public hospitals and its association with quality of working life: a cross-sectional survey in six provinces in China. Frontiers in Public Health, 11(December), 1–8. 10.3389/fpubh.2023.1305620
  26. Tremblay, M. (2021). Understanding the dynamic relationship between career plateauing, organizational affective commitment and citizenship behavior. Journal of Vocational Behavior, 129, 103611. 10.1016/j.jvb.2021.103611
  27. Tutan, A., & Kokalan. (2024). The mediation role of Work-Family conflict in the effect of workplace violence on job satisfaction and intention to leave: a study on health care workers in Turkey. Frontiers in Psychology, 15(April), 1–12. 10.3389/fpsyg.2024.1322503
  28. Wang, C. S., Smith, A. N., Scott, E. E., Edwards, B. D., & Smart, S. E. (2024). Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness. Accounting, Organizations and Society, 113, 101572. 10.1016/j.aos.2024.101572
  29. Wen, Z., Xu, J., Yu, J., Huang, X., & Ni, Y. (2023). Effects of work-family conflict on turnover intention among primary medical staff in Huaihai Economic Zone: a mediation model through burnout. Frontiers in Psychiatry, 14. 10.3389/fpsyt.2023.1238315
  30. Yildiz, B., Yildiz, H., & Ayaz Arda, O. (2021). Relationship between Work-Family conflict and turnover intention in nurses: A meta-analytic review. Journal of Advanced Nursing, 77(8), 3317–3330. 10.1111/jan.14846
  31. Yucel, I., Şirin, M. S., & Baş, M. (2023). The mediating effect of work engagement on the relationship between Work-Family conflict and turnover intention and moderated mediating role of supervisor support during global pandemic. International Journal of Productivity and Performance Management, 72(3), 577–598. 10.1108/IJPPM-07-2020-0361
  32. Zhang, Y., Rasheed, M. I., & Luqman, A. (2020). Work-Family conflict and turnover intentions among Chinese nurses: The combined role of job and life satisfaction and perceived supervisor support. Personnel Review, 49(5), 1140–1156. 10.1108/PR-01-2019-0017