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All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Multiperspectives on Accounting Literature
Sasongko, Ananta Wahyu
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha; Putriana Sriwijianingsih
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19595

Abstract

The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
The Role of Accounting Conceptual Framework in Neoliberalism Nugraha, Farhani Kautsar; Sasongko, Ananta Wahyu; Saputri, Rizka Dibi Arryanti
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 1 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i1.27922

Abstract

Purpose: This article discusses the relationship between accounting regulations and neoliberalism. It will also discuss changes to the conceptual framework developed by the two financial accounting standard boards, namely the IASB and FASB. Methodology/approach: This article uses a conceptual review paper methodology on accounting theories and existing research to analyzes the conceptual framework developed by the IASB and FASB. Findings: The conceptual framework developed by the IASB and FASB plays a role in the survival of neoliberalism and the financialization of the capital market Practical implications: This article presents a thorough overview of the primary concerns associated with accounting conceptual framework and contributes to the ongoing discussion on standard setting. Originality/value: This paper offers an understanding of the key aspects of the accounting conceptual framework that are closely related to neoliberalism.
Co-Authors Farhani Kautsar Nugraha Putriana Sriwijianingsih Saputri, Rizka Dibi Arryanti