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All Journal E-JURNAL AKUNTANSI
Ni Nyoman Kosi Syanuri
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Role Stress, Turnover Intentions Auditor, Kepemimpinan Hindu dan Kompensasi Ni Nyoman Kosi Syanuri; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p17

Abstract

The purpose of the study was to determine the effect of role conflict, role ambiguity and role overload on turnover intentions of auditors with Hindu leadership and compensation as moderating variables. The study was conducted at 14 Public Accounting Firms in Bali. The number of samples obtained as many as 77 respondents using purposive sampling technique. The hypothesis was tested using Smart Partial Least Square (Smart PLS). Based on the research results, it is known that role conflict and role ambiguity have a positive effect on turnover intentions, but role overload has no significant effect on turnover intentions. Based on the research that has been done, it is also known that Hindu leadership can weaken the influence of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions. Compensation can weaken the effect of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions. Keywords: Role Conflicts; Role Ambiguity; Role Overload; Turnover Intention; Hindu leadership; Compensation.
Co-Authors Maria Meiatrix Ratna Sari