Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)

Analisis Determinan Keinginan Pindah Kerja Auditor: Studi Empiris pada KAP di Kota Bandar Lampung

Fikri Rizki Utama (Universitas Islam Negeri Jurai Siwo Lampung)



Article Info

Publish Date
10 Aug 2026

Abstract

Public Accounting Firm (KAP) partners need to maintain turnover intentions to improve auditor staff loyalty. This research aims to obtain empirical evidence on the influence of auditor performance, affective commitment, job satisfaction, work overload, work-related stress, and gender on auditor turnover intentions. The research method used a survey method. Sampling used a convenience sampling method with the criteria of public accountants working at KAPs in Bandar Lampung City. The data collection technique was primary data using a questionnaire. The data was processed using the Smart PLS program. The hypothesis raised stated that auditor performance, affective commitment, work overload, work-related stress, and gender have a positive influence on auditor turnover intentions. However, job satisfaction has a negative influence on auditor turnover intentions. The results of the study indicate that job satisfaction has a significant negative influence on auditor turnover intentions, while auditor performance, affective commitment, work overload, work-related stress, and gender do not affect auditor turnover intentions.

Copyrights © 2026






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...