STUDI TURNOVER AUDITOR KANTOR AKUNTAN PUBLIK DI INDONESIA BERDASARKAN JENIS KELAMIN, TINGKAT PENDIDIKAN, JABATAN DAN KOTA - Sulistiyo, Heru (JURNAL EKONOMI MANAJEMEN AKUNTANSI, 2017)
AbstrakStudi turnover (pindah kerja) auditor bertujuan memberikan gambaran mengenai pindah kerja auditor yang bekerja pada kantor akuntan publik di Indonesia berdasarkan jenis kelamin, tingkat pendidikan, jabatan, dan kota. Sampel berjumlah 414 auditor ditentukan secara tidak sengaja berdasarkan kuesioner yang kembali berdasarkan email yang masuk. Alat analisis menggunakan tabulasi silang dan regresi linier berganda. Hasil statistik deskriptif menunjukkan 43,7% belum pernah pindah kerja dan 56,3% pernah pindah kerja. Auditor yang belum pernah pindah kerja terdiri dari 28,3% pria dan 15,5% perempuan, berpendidikan diploma 3 2,9%, sarjana 10,6%, magister 16,7% dan doktor 13,5% serta berjabatan auditor junior 8%, auditor senior 23,4% dan manajer 12,3%. Adapun yang pernah pindah kerja 43,2% pria dan 13,0% perempuan, berpendidikan D3 2,2%, S1 9,0%, S2 20,5% dan S3 25,6% serta berjabatan auditor junior 4,8%,  auditor senior 25,6% dan manajer 25,9%. Auditor yang belum pernah pindah kerja 100% adalah auditor yang berada di Balikpapan, Banjarmasin dan Batam. Auditor yang pernah pindah kerja 100% adalah kota Denpasar, Manado, Padang dan Palu. Sedangkan selain kota tersebut menjawab bervariasi dari belum pernah pindah kerja dan pernah pindah kerja. Selain hasil tersebut tingkat pendidikan dan jabatan berpengaruh positif terhadap pindah kerja, namun jenis kelamin tidak berpengaruh. Kata kunci: pindah kerja, jenis kelamin, tingkat pendidikan dan jabatan auditor  AbstractThe study of turnover or out of work auditor aims to providing an overview of the auditors working turnover in accounting firms in Indonesia by sex, education level, position and city. A sample of 414 auditors was accidentally determined on the basis of a return questionnaire based on incoming email. The analytical tool uses cross-tabulation and multiple linear regression with SPSS program. Descriptive statistical  results showed that 43.7% had never moved to work and 56.3% had moved to work. The unmoved auditor consisted of 28.3% male and 15.5% female, educated diploma degree 2.9%, bachelor degree 10.6%, master 16.7% and doctorate 13.5% and served as junior auditor 8 %, senior auditors 23.4% and managers 12.3%. Those who ever moved to work were 43.2% male and 13.0% female, educated diploma degree 2.2%, bachelor degree 9.0%, master 20.5% and doctorate 25.6% and shelter 4.8% junior auditor, senior auditors 25.6% and managers 25.9%. Auditors who have never moved 100% work are auditors located in Balikpapan, Banjarmasin and Batam. Auditors who have moved to work 100% are the city of Denpasar, Manado, Padang and Palu. While in addition to the city's answer varies from having never moved work and never moved work. In addition to these results the level of education and positions have a positive effect on job change, but gender does not affect. Keywords: turnover, gender, education level and position of auditor