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All Journal JAAF (Journal of Applied Accounting and Finance)
Gatot Imam Nugroho
Universitas Presiden, Cikarang, Indonesia
Economics, Econometrics & Finance

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Does Organizational-Professional Conflict Affect the Turnover Intention: Examining the Mediating Roles of Job Performance and Job Burnout Latrivita Sejanni Sinaga; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.533 KB) | DOI: 10.33021/jaaf.v1i2.362

Abstract

Turnover intention is one of the most critical problem in every public accounting firm. A high auditor turnover will certainly give negative impact on the accounting firms. The antecedents of a high turnover intention are important to know in order to minimize the auditor turnover and prevent the possibility losses which will be gained by the accounting firms. This research is purposed to examine the effect of organizational-professional conflict toward turnover intentions and the role of job performance and job burnout as the mediating variables. Since the variables of this research is unobservable variable, structural equation modelling partial least squares (SEM-PLS) with WarpPLS 3.0 software is used as the statistical analysis method of this research. The data is collected using questionnaire with responses of 150 auditors from 17 public accounting firms in Jakarta. The results indicate that organizational-professional conflict significantly and negatively affects job performance, and organizational-professional conflict also found significantly and positively affects job burnout. Job performance is found to insignificantly and positively affect turnover intentions, while job burnout significantly and positively affects turnover intentions. In addition, it is also found that the relationship between organizational-professional conflict and turnover intentions is fully mediated by job performance and job burnout.
Implications of Covid-19 on Auditor’s Reporting Mila Austria Reyes; Hajanirina Andrianantenaina; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1461

Abstract

AbstractTwenty years ago, nobody will ever think that the world will experience what we are experiencing right now.  The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia.  It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality.  It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.
Co-Authors Andrianantenaina, Hajanirina Latrivita Sejanni Sinaga Mila Austria Reyes