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Sri Wahjuni Latifah
Faculty of Economics and Business, University of Muhammadiyah Malang, Malang, Indonesia
Economics, Econometrics & Finance

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Work-family interface and cynicism on turnover intention among auditors in small audit firms Ni Nyoman Sri Rahayu Damayanti; Sri Wahjuni Latifah
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44073

Abstract

Purpose:  The research introduces cynicism as a mediating construct linking work-family conflict (WFC), family-work conflict (FCW), and turnover intention among auditors in small audit firm. Methodology/approach: The study utilizes a quantitative survey design, targeting auditors working in small audit firms. Hypothesis testing is conducted using SEM-PLS. Findings: WFC and FWC are positively associated with turnover intention. WFC is also associated with higher levels of cynicism, which in turn increases turnover intention. Female auditors report higher levels of cynicism and turnover intention than male auditors, while auditor tenure has no significant effect on turnover intention. Practical and Theoretical contribution/Originality: This study contributes to the TPB by demonstrating that WFC and FWC operate through different psychological mechanisms and serve as boundary conditions in the application of the TPB. Practically, the findings suggest that audit firms should improve adequate workload allocation to reduce WFC and cynicism, and consider flexible working arrangements to address FWC and to reduce turnover intention. The auditor also considered developing resilience as a coping mechanism. Research Limitation:  Inability to calculate a response rate. The generalizability of this study’s findings is limited by its focus on a specific geographical setting.
Co-Authors Sri Rahayu Damayanti