Determinants of Auditor Turnover Intention: Evidence from Public Accounting Firms in Semarang
DOI:
https://doi.org/10.32939/rcf2t635Keywords:
Workload, Burnout, Job Satisfaction, Work-Life Balance, Turnover IntentionAbstract
Purpose: This study examines the simultaneous effects of workload, burnout, job satisfaction, and work-life balance on turnover intention among auditors at Public Accounting Firms (KAPs) in Semarang City, given the substantial threat elevated turnover poses to audit quality and organizational stability.
Design/Methodology/Approach: Using a quantitative causal design, primary data were collected via questionnaires administered to auditors across public accounting firms in Semarang immediately after the audit busy season. Data were analyzed through multiple linear regression using SPSS version 26, preceded by data quality, normality, and classical assumption tests.
Findings: The regression model was statistically significant. Workload and burnout positively and significantly influenced turnover intention, while job satisfaction exerted a significant negative effect. Work-life balance showed no significant effect, indicating that structural and psychological pressures matter more than work-life balance alone in this regional setting.
Research Implications: These findings support Role Theory, Conservation of Resources Theory, and Herzberg's Two-Factor Theory in explaining auditor turnover within regional, non-Big Four practice environments. Retention strategies should prioritize busy-season workload redistribution and burnout mitigation alongside efforts to strengthen job satisfaction, rather than relying primarily on work-life balance initiatives. Key limitations include the regional and limited sample size and cross-sectional design, suggesting avenues for future longitudinal or mixed-methods research.
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