CHORINA SALSABILA, . (2025) PENGARUH BEBAN KERJA, PELUANG KERJA EKSTERNAL, KONFLIK PERAN, DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION AUDITOR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh beban kerja, peluang kerja eksternal, konflik peran, dan kepuasan kerja terhadap turnover intention auditor. Populasi penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik yang terletak di Jakarta Selatan. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner dengan jumlah kuesioner yang dapat diolah sebanyak 88 responden. Data kuesioner dianalisis menggunakan Structural Equation Model Partial Least Square (SEM-PLS) dengan perangkat lunak SmartPLS 4.0. Temuan penelitian mengungkapkan bahwa peluang kerja dan konflik peran tidak berpengaruh terhadap turnover intention auditor. Sedangkan beban kerja dan kepuasan kerja berpengaruh positif terhadap turnover intention auditor. Implikasi penelitian ini secara teoritis memperkuat Teori Atribusi dengan menunjukkan bahwa niat auditor untuk keluar dipengaruhi oleh faktor internal dan eksternal, serta mengisi celah literatur empiris terkait pengaruh beban kerja, kepuasan kerja, konflik peran, dan peluang kerja terhadap turnover intention. Secara praktis, temuan ini mewajibkan KAP, auditor, dan regulator untuk mengelola beban kerja secara realistis, menjamin kepuasan kerja, serta menciptakan lingkungan kerja yang sehat dan berkelanjutan demi menjaga stabilitas dan keberlanjutan profesi auditor. ***** This study aims to examine the effect of workload, external job opportunities, role conflict, and job satisfaction on auditor turnover intention. The population of this study are auditors who work in public accounting firms located in South Jakarta. The data used is primary data obtained through distributing questionnaires with the number of questionnaires that can be processed as many as 88 respondents. The questionnaire data was analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) with SmartPLS 4.0 software. The research findings reveal that job opportunities and role conflict have no effect on auditor turnover intention. While workload and job satisfaction have a positive effect on auditor turnover intention. The implications of this study theoretically strengthen Attribution Theory by showing that auditors' intention to leave is influenced by internal and external factors, and fill the empirical literature gap related to the effect of workload, job satisfaction, role conflict, and job opportunities on turnover intention. Practically, these findings require PAF, auditors, and regulators to manage workload realistically, ensure job satisfaction, and create a healthy and sustainable work environment in order to maintain the stability and sustainability of the auditor profession.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1) Dr. Marsellisa Nindito, SE, M.Sc., Ak, CA, ASEAN CPA ; 2) Dwi Handarini, S.Pd, M.Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Chorina Salsabila . |
Date Deposited: | 06 Aug 2025 06:26 |
Last Modified: | 06 Aug 2025 06:26 |
URI: | http://repository.unj.ac.id/id/eprint/58234 |
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