Investigating the determinants of turnover intention among the big 4 public accounting firms in Indonesia

Hadi Cahyadi (), Dina Andrias (), Ronnie Resdianto Masman (), Estralita Trisnawati () and Henryanto Wijaya ()

International Journal of Innovative Research and Scientific Studies, 2024, vol. 7, issue 4, 1423-1434

Abstract: This study examines the factors influencing turnover intention among staff auditors in the Big 4 public accounting firms in Indonesia specifically focusing on pay satisfaction, work overload, work stress, external work opportunities, work satisfaction and organizational commitment. Data from 144 participants employed by Big 4, namely PricewaterhouseCoopers (PwC), Ernst & Young (EY), Deloitte and Klynveld Peat Marwick Goerdeler (KPMG) was collected through a Google Form questionnaire and analyzed using SMART Partial Least Square (PLS) 4.0. The outcomes show that work overload positively affects work satisfaction while pay satisfaction significantly contributes to turnover intention. The study also tested for mediation effects and found no significant mediating effect of work satisfaction and organizational commitment on the relationship between pay satisfaction, work overload, work stress and turnover intention. These findings enhance our understanding of turnover intention among auditors in Indonesia and suggest avenues for future research. However, the study's limitations such as its exclusive focus on turnover intention in the Big 4 public accounting firms in Indonesia should be acknowledged. Future research could broaden the scope to include additional factors influencing turnover intention or other samplings such as family businesses or the private sectors.

Keywords: Behavioral accounting; External work opportunities; Organizational commitment; Pay satisfaction; Public accounting firm; Turnover intention; Work environment; Work overload; Work satisfaction; Work stress. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:7:y:2024:i:4:p:1423-1434:id:3441

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