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All Journal JAM Jurnal Pendidikan dan Pemberdayaan Masyarakat JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Kontemporer Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Community Services: Sustainability and Empowerment
Andrey Hasiholan Pulungan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Aplikasi Akuntansi

 1 
DOES AFFECTIVE COMMITMENT MEDIATE THE IMPACT OF WORK-LIFE BALANCE AND JOB SATISFACTION ON TURNOVER INTENTION IN THE ACCOUNTING PROFESSION? Asriningrum, Amalia; Pulungan, Andrey Hasiholan; Hasibuan, Ahmad Basid
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.674

Abstract

The high turnover rate of professional accountants has become a major concern for industries since it may expose companies' income. Understanding possible factors that may affect professional accountants' decisions to leave organizations may help companies to develop better retention strategies. By applying the Social Exchange and Organizational Commitment Theories,  this study examines the effect of work-life balance and job satisfaction on turnover intention, with affective commitment as a mediating variable in the accounting profession in Indonesia. This study uses a quantitative approach. The selection of respondents used a purposive sampling method where data collection was carried out online from March to May 2025, through a questionnaire to 280 accountants and auditors. Of these, 197 responses (70.4%) were usable for analysis using SMART PLS 4.1.1.2. The results partially support our hypotheses. Work-life balance is the only factor that has a direct negative effect on turnover intention, while affective commitment mediates only the relationship between job satisfaction and turnover intention. This study contributes to practice so companies can develop appropriate strategies to retain accountants/auditors. As for the contribution to the literature, this study highlights the mediating role of affective commitment in turnover intention in the accounting profession.
Co-Authors Adhitama, Purwaka Ahmad , Dini Apti Nirbaya Albert Hasudungan Andriati Fitriningrum Andriati Fitriningrum Annisa Adelia Mahardika Arnaldo Purba Asriningrum, Amalia Audrey Azzahra Basid Hasibuan Billian Canara Budi Kurniawan Budi Kurniawan Claudia Jessica Tunadi Darmawan Mangkan Dewi, Ni Made Ayu Diah Pradnya Dhiannisa Wahyu Putri Dhiya Aufa Abdurrahman Elfina Astrela Sambuaga Elfina Astrella Sambuaga Erma Mei Safa Fitriningrum, Andriati Fitriningrun, Andriati Frista Frista Hasibuan, Ahmad Basid Hasibuan, Basid Hilarius Bambang Winarko, Hilarius Bambang Imani, Nadya Nurul Indri Afriani Kadek Jenitha Ayunda Tirtaning Sari Kenny Fernando Kenny Fernando Kenny Fernando Kurniawan, Budi Kurniawan, Maria Josef Retno Budi Wahyuni Meiliyah Ariani, Meiliyah Nadya Nurul Imani Ni Ketut Cahya Deta Saraswati Ni Made Ayu Diah Pradnya Dewi Nurcholifah, Selfi Purwaka Adhitama Putri, Devana Alyaa Purnomo Rizki Ramadhan Rizki Ramadhan Samuel Reza Surjadi Sari, Kadek Jenitha Ayunda Tirtaning Septian, Erlang Dwi Sri Maharsi Sri Maharsi Victoria Del Gracia Matahelumual Vinka Noviani Wijayanto, Gilang Fajar Windiarti, Faris Yolanda Rian Wiratam