Keadilan Organisasional dan Intensitas Turnover Auditor Pada Kantor Akuntan Publik di Indonesia
ABSTRACT: The purpose of this
study is to investigate the effect of organizational justice to auditors’
turnover intention at public accountant firms in Indonesia. The primary justice
issue discussed in this study is the perceived fairness of decisions involving
pay and promotions. Fairness is examined in terms of the consistent application
of standarts across individuals in the firm’s decision-making. The effect
of organi-zational justice to turnover
intention is examined both directly and through the intermediaries of job satisfaction
and organizational commitment.
To examined these issues, a
mailing survey was distributed to auditors at
public accountant firms in several cities in Indonesia. The Structural
Equation Modeling (SEM) is used for developing theoretical and analyzing data.
The result indicates that fairness perception as a main exogenous variable
influence turnover intention both directly and through intermediaries job
satisfaction and organizational commit-ment.
This findings reflect that allocation of organizational rewards and
consistency across individuals are important issues. Sample result reveal that
perceptions of bias in allocation decisions are associated with low job
satisfaction, low organizational commitment, and high turnover intention. The
result involving turnover intention maybe particularly important for managing
accountant firms. Inconsistency across individuals also maybe have other
negative consequences for accounting firms such as lower job perfor-mance,
retaliation against the organization and maybe a reduction of organizational
citizenship behaviors.
Key Words: organizational justice, perceived
discrimination, turnover intention, public accountant firm, Indonesia
Penulis: Fransiskus Eduardus
Daromes
Kode Jurnal: jpmanajemendd060018
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