The Effect of Organizational Justice And Auditor Professionalism on Turnover Intention With Organizational Commitments As Intervening Variables

International Journal of Economics and Management Studies

© 2020 by SSRG - IJEMS Journal

Volume 7 Issue 10

Year of Publication : 2020

Authors : Anak Agung Gde Wija Putra, I Ketut Yadnyana, Ni Made Dwi Ratnadi

10.14445/23939125/IJEMS-V7I10P106

How to Cite?

Anak Agung Gde Wija Putra, I Ketut Yadnyana, Ni Made Dwi Ratnadi, "The Effect of Organizational Justice And Auditor Professionalism on Turnover Intention With Organizational Commitments As Intervening Variables," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 10, pp. 32-38, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I10P106

Abstract:

Based on the studies that have been conducted, this study tries to provide empirical evidence, on the desire of the auditors to leave jobs that can be influenced by organizational justice, professionalism and organizational commitment of the auditors. This research was conducted in Bali Province by doing research at Public Accounting Firms throughout Bali in 2016. Samples were determined based on purposive sampling method with auditors’ criteria for those having a minimum working experience for one year in one of the Public Accounting Firms. The variables analyzed in this study were organizational justice, professionalism auditor, organizational commitment, and job turnover intentions. Primary data were obtained through questionnaires distributed to the respondents, while secondary data were obtained through data that has been available. PLS (Partial Least Square) was used as a data analysis tool. The results of the study provide empirical evidence that organizational justice has an effect on the intention to turnover, auditor professionalism influences on the intention to turnover, organizational justice influences the intention to the turnover of auditors through organizational commitment and professionalism influence on the intention to turnover through organizational commitment.

Keywords:

Organizational Justice, Auditor Professionalism, Organizational Commitment, Turnover Intention.

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