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All Journal Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Journal on Education JOURNAL OF APPLIED MANAGERIAL ACCOUNTING International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal Of Economics Social And Technology Jurnal Peradaban Masyarakat (JPM) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Mount Hope Global Economic Journal Belalek Jurnal Global Ilmiah Multidisciplinary Indonesian Center Journal Economic and Business Horizon
Muhammad Habibie
Universitas Medan Area
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Journal : Journal of Accounting Science

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Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian Habibie, Muhammad; Nauli, Pigo
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2037

Abstract

General Background: The increasing turnover rate among Generation Z auditors in Indonesian accounting firms reflects a growing mismatch between traditional auditing work systems and younger employees’ expectations for flexibility and work–life balance, as the auditing profession is commonly characterized by rigid working hours and intensive workloads that may weaken auditors’ loyalty and job satisfaction. Specific Background: Although work flexibility is increasingly recognized as an important human resource practice, empirical studies in the auditing profession particularly in the Indonesian context, remain limited and have not sufficiently explained its role in shaping auditors’ attitudes and outcomes. Knowledge Gap: There is a lack of empirical evidence explaining the underlying mechanism linking work flexibility to auditor loyalty and job satisfaction, especially regarding the mediating role of work–life balance among Generation Z auditors. Objective: This study aims to examine the effect of work flexibility on auditor loyalty and job satisfaction, with work life balance serving as a mediating variable. Methods: Using a quantitative approach, data were collected from 120 Generation Z auditors working in Indonesian accounting firms and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The findings show that work flexibility has a positive effect on work–life balance and auditor loyalty but does not have a direct effect on job satisfaction; instead, work–life balance fully mediates the relationship between work flexibility and job satisfaction. Novelty: This study extends Social Exchange Theory in the auditing context by demonstrating that work flexibility is perceived primarily as a form of organizational support rather than a direct source of job satisfaction. Implication: Practically, the study suggests that implementing flexible work arrangements can enhance auditors’ well-being, strengthen organizational loyalty, and support the retention of Generation Z talent in Indonesian accounting firms.
Co-Authors Abdul Azis Andini, Reni Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Anindya, Desy Chandra, Andriana Alnazhira Dendry Perdana Putra DENI SETIAWAN Desy Astrid Anindya Dewi, Ananda Fitriana Dewi, Ananda Fitriani Dolok Saribu, Alfriado Leonard Noprian Dwi Anggraini Fadillah, Tri Fadillah, Tri Dessy Gunawan, Ripin Hasbiana Dalimunthe Indah Cahya Sagala Juliana, Ega Juliansyah, Roni Karuto Keterina, Lolo Violenta Lia Suprihartini, Lia Listiyawati, Lilis Liswanty, Ina Miftahul Jannah Munawaroh, Wilda Sri Nasution, Sri Wanti natasha, Syarifah fadillah Nauli, Pigo Nazli, Putri Nurhusna, Salsa Pakpahan, Dewi Panggabean, Amanda Permai, Putri Indah Pranoto, Setya Aristu Pratama, Su Novianti Suci Pratami, Arifa Pratiwi, Cyntia Purba, Rophita Sonia Purnamasari, Eka Riadi Riadi, Riadi Risal, Taufiq RISKA WAHYUNI Rony, Rony Rosa, Della Sabrina Tri Asti Nasution Samsul Hadi Sari Bulan Tambunan Sari, Okta Mutia Sembiring, Erika Sembiring, Erika Apulina Siti Aisyah Siti Aisyah Aisyah, Siti Aisyah Situmorang, Lilis Farida Sri Syabanita Elida Stevani, Lusan Susanto, Jonson Thezar Fiqih Hidayat Hasibuan Tri Wahyuarini, Tri Vina Winda Sari Wardhani, Irine Ika Wulandari, Bayu Yanti, Aprili Zulkifli