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Key Factors Driving Turnover Intention of Gen-Z Staff Auditors in Jakarta’s Accounting Firm

Patricia Kartika Surya (), Carunia Mulya Firdausy and Indra Widjaja
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Patricia Kartika Surya: Universitas Tarumanagara, Student of Doctoral Management Science Program
Carunia Mulya Firdausy: Universitas Tarumanagara, Professor of Economics
Indra Widjaja: Universitas Tarumanagara, Senior Lecturer of Doctoral Management Science Program

A chapter in Proceedings of the Thirteenth International Conference on Entrepreneurship and Business Management UNTAR 2024 (ICEBM 2024), 2025, pp 3-18 from Springer

Abstract: Abstract This research investigates how pay satisfaction, work overload, and external job opportunities influence turnover intentions among Gen-Z staff auditors in public accounting firms across Jakarta. The study involved 227 respondents, with data collected through Google Forms and analyzed using Smart PLS 4.0.9.5. Findings indicate that both work overload and external job opportunities are positively associated with increased turnover intentions, whereas pay satisfaction plays a significant role in reducing this tendency. These results highlight the necessity for public accounting firms to improve compensation satisfaction, manage excessive workloads efficiently, and assess the impact of external job prospects to minimize turnover rates among young auditors. Therefore, firms must implement strategic measures to retain their workforce and reduce employee turnover.

Keywords: turnover intention; pay satisfaction; work overload; external work opportunities; public accounting firm; behavioral accounting (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-809-7_2

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