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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Adhikara, M. F. Arrozi
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Economics, Econometrics & Finance

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Job satisfaction and turnover intention among public sector nurses: Is workload and burnout the issue? Dwinijanti, Lenny; Adhikara, M. F. Arrozi; Kusumapradja, Rokiah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.4951

Abstract

The growing rate of nurse turnover is unavoidable and inevitable. Nursing considered one of the most stressful occupations in the health industry. Unfortunately, there are limited studies published in Indonesia that explain this phenomenon among clinical nurses. This study aims to describe the nurse job satisfaction and turnover intention at public hospitals from workloads and burnout perspective. The design used in this study was quantitative with the survey approach. The data were collected by using simple random sampling from the hospital (cluster B) nurses with the total participant was 190 nurses. The result of this study shows that workload and burnout affect job satisfaction directly. The mediator role of job satisfaction in the effect of workload and burnout on turnover intention is significantly proved. Interestingly, this study failed to prove the effect of workload on turnover intention which means that although many nurses experienced a heavy workload, the majority of nurses in this study feel that the workloads are still reachable or even low due to their young aged. They tend to keep the job since it’s difficult to find any other opportunities. They will intend to leave their job only if they experienced a greater level of burnout and disenchantment.
Public accountant professional skepticism behavior in improving audit quality: A path analysis Adhikara, M. F. Arrozi; Widodo, Agung Mulyo
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.20616

Abstract

This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms. By highlighting the mediating role of professional skepticism, our study offers a model that integrates cognitive dissonance theory with attribution theory, thereby advancing understanding in the field. Furthermore, this study employs a one-shot study approach with individual auditors as the unit of analysis. Data was collected through surveys administered to auditors working in public accounting firms registered with The Indonesian Institute of Certified Public Accountants in Jakarta. The sample comprised 123 auditors selected via Stratified Random Sampling. Path analysis using the AMOS program was employed for data analysis. The results indicate that when auditors feel a sense of accountability and exercise due professional care, they are more inclined to approach their work with heightened skepticism, positively influencing audit quality. This suggests that accountability and due professional care serve as catalysts for fostering a critical mindset among auditors. Consequently, the combined impact of these factors, along with professional skepticism, significantly contributes to enhancing audit quality, highlighting the interconnectedness of these elements in driving effective auditing practices.
Co-Authors Dwinijanti, Lenny Kusumapradja, Rokiah Widodo, Agung Mulyo