JAAF (Journal of Applied Accounting and Finance)
Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)

Does Organizational-Professional Conflict Affect the Turnover Intention: Examining the Mediating Roles of Job Performance and Job Burnout

Latrivita Sejanni Sinaga (Universitas Presiden, Cikarang, Indonesia)
Gatot Imam Nugroho (Universitas Presiden, Cikarang, Indonesia)



Article Info

Publish Date
30 Sep 2017

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.

Copyrights © 2017






Journal Info

Abbrev

JAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...