Role Stress, Turnover Intentions Auditor, Kepemimpinan Hindu dan Kompensasi
Abstract
The purpose of the study was to determine the effect of role conflict, role ambiguity and role overload on turnover intentions of auditors with Hindu leadership and compensation as moderating variables. The study was conducted at 14 Public Accounting Firms in Bali. The number of samples obtained as many as 77 respondents using purposive sampling technique. The hypothesis was tested using Smart Partial Least Square (Smart PLS). Based on the research results, it is known that role conflict and role ambiguity have a positive effect on turnover intentions, but role overload has no significant effect on turnover intentions. Based on the research that has been done, it is also known that Hindu leadership can weaken the influence of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions. Compensation can weaken the effect of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions.
Keywords: Role Conflicts; Role Ambiguity; Role Overload; Turnover Intention; Hindu leadership; Compensation.
Downloads
References
Dewi, I. A. S., Erlinawati, N. W. A., & Yuniasih, N. W. (2019). Pengaruh Gaya Kepemimpinan Hindu dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Dengan Ketidakpastian Lingkungan Sebagai Pemoderasi Pada Industri Kecil Dan Menengah Di Kota Denpasar. Juima, 9(2), 1–8.
Dhananjaya, I. B. G. W., & Dewi, I. G. A. M. (2019). Pengaruh Kompensasi Finansial, Budaya Organisasi Dan Kepemimpinan Terhadap Turnover Intention Karyawan Koperasi Asadana Semesta Denpasar. E-Jurnal Manajemen Universitas Udayana, 8(3), 1346–1373. https://doi.org/10.24843/ejmunud.2019.v08.i03.p07
Ferdiansyah, & Purnima, I. R. (2011). Pengaruh role ambiguity, role conflict, dan role overload terhadap burnout ( Studi Empiris pada Auditor di KAP Kota Bandung ). Jurnal Sains Manajemen & Akuntansi, 3(2), 17–28.
Gyensare, M. A., Anku-Tsede, O., Sanda, M.-A., & Okpoti, C. A. (2016). Transformational leadership and employee turnover intention The mediating role of affective commitment. World Journal of Entrepreneurship, Management and Sustainable Development, 12(3), 243–266. https://doi.org/10.1108/WJEMSD-02-2016-0008
Himawantara, & Astika. (2018). Pengaruh Role Stress Pada Turnover Intentions Konsultan Pajak dengan Kompensasi Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1656–1681.
Ida Bagus Gunadha. (2006). Kepemimpinan Menurut Hindu. UNHI Denpasar.
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational Stress: Studies in Role Conflict and Role Ambiguity. New York: Wiley.
Khusnah, H. (2017). Pengaruh Perceived Organizational Support (POS) dan Role Stress terhadap Job Outcome pada Akuntan Manajemen di Perusahaan-Perusahaan di Kota Surabaya. Business and Finance Journal, 2(1), 61–75. https://doi.org/10.33086/bfj.v2i1.466
Ksama, I. B. P. T., & Wibawa, I. M. A. (2016). Pengaruh Leader-Member Exchange , Role Stress Dan Perceived Organizational Support Terhadap Turnover Intention. E-Jurnal Manajemen Unud, 5(10), 6174–6200.
Maaitah, A. M. (2018). The Role of Leadership Style on Turnover Intention. International Review of Management and Marketing, 8(5), 24–29.
Nadi, I. M. P. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 18(2), 942–964.
Oh, J., & Oh, S. (2017). Authentic leadership and turnover intention: does organizational size matter? Leadership and Organization Development Journal, 38(7), 912–926. https://doi.org/10.1108/LODJ-08-2016-0209
Purwati, A. A., Salim, C. A., & Hamzah, Z. (2020). Pengaruh Kompensasi, Motivasi Kerja, Dan Beban Kerja Terhadap Turnover Intention Karyawan. Jurnal Ilmiah Manajemen, 8(3), 370–381. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index
Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role Conflict and Ambiguity in Complex Organizations. 15(2), 150–163.
Robbins, S. P., & Judge, T. A. (2009). Organizational Behavior. New JJersey: Prentice Hall.Inc.
Savitri, P. D., & Astika, I. P. (2017). Pengaruh Etika Pada Hubungan Antara Pengalaman, Time Budget Pressure, dan Kompensasi Pada Kualitas Audit (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(2), 445–476.
Smith, K. J., Emerson, D. J., Boster, C. R., & Everly, G. S. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, 33(3), 483–498. https://doi.org/10.1108/ARJ-09-2019-0177
Sudarmawan, P. S. K., & Putra, I. N. W. A. (2017). Pengaruh Role Stress Pada Turnover Intentions Auditor Dengan Komitmen Afektif Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2000–2027.
Widayati, C., & Yunia, Y. (2017). Pengaruh Kompensasi Dan Budaya Organisasi Terhadap Turnover Intention. Jurnal Manajemen, 20(3), 387–401. https://doi.org/10.24912/jm.v20i3.14
Worang, B. A. J., & Mujiati, N. W. (2020). Pengaruh Stres Kerja Dan Kompensasi Karyawan Terhadap Turnover Intention Dengan Lingkungan Kerja Fisik Sebagai Moderasi. E-Jurnal Manajemen Universitas Udayana, 9(5), 1758. https://doi.org/10.24843/ejmunud.2020.v09.i05.p06
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.