Andrias, Dina (2023) Pengaruh Pay Satisfaction, Work Overload, Work Stress, dan External Work Opportunities, Terhadap Turnover Intention yang dimediasi oleh Work Satisfaction dan Organizational Commitment (Studi empiris pada kantor akuntan publik big 4 di Indonesia). Masters thesis, Universitas Tarumanagara.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji dan menganalisa pengaruh Pay Satisfaction, Work Overload, Work Stress, dan External Work Opportunities terhadap Turnover Intention yang dimediasi oleh Work Satisfaction dan Organizational Commitment yang ada pada Kantor Akuntan Publik Big 4 di Indonesia. Subjek dalam penelitian ini adalah Staf Auditor yang bekerja di Kantor Akuntan Publik Big 4 yaitu PwC, EY, Delloite, dan KPMG dengan jumlah sampel yang digunakan adalah 144 Responden. Data dikumpulkan melalui kuesioner dalam bentuk Google Form yang dikirimkan kepada setiap responden, kemudian diolah dan dianalisis menggunakan Smart PLS 4.0. Hasil penelitian menunjukkan bahwa Pay Satisfaction dan Work Overload berpengaruh positif terhadap Work Satisfaction. Work Stress berpengaruh negatif terhadap Work Satisfaction. Pay Satisfaction berpengaruh positif terhadap Organizational Commitment. Work Overload dan Work Stress berpengaruh negatif terhadap Organizational Commitment. Pay Satisfaction, Work Overload, Work Stress, dan External Work Opportunities berpengaruh positif terhadap Turnover Intention. Work Satisfaction dan Organizational Commitment berpengaruh negatif terhadap Turnover Intention. Kemudian hasil uji efek mediasi menunjukkan tidak ada peranan Work Satisfaction dan Organizational Commitment dalam memediasi hubungan antara Pay Satisfaction, Work Overload, dan Work Stress terhadap Turnover Intention. Kata Kunci : turnover intention, pay satisfaction, work overload, work stress, external work opportunities, work satisfaction, organizational commitment, public accounting firm, auditor, dan akuntansi keperilakuan. This study aims to explain and analyze the influence of Pay Satisfaction, Work Overload, Work Stress, and External Work Opportunities on Turnover Intention which is mediated by Work Satisfaction and Organizational Commitment in the Big 4 Public Accounting Firms in Indonesia. The subjects in this research are Staff Auditors who worked at Big 4 Public Accounting Firms, namely PwC, EY, Delloite, and KPMG with the total sample used being 144 respondents. Data was collected through a questionnaire in the form of a Google Form which was sent to each respondent, then processed and analyzed using Smart PLS 4.0. The research results show that Pay Satisfaction and Work Overload have a positive effect on Work Satisfaction. Work Stress has a negative effect on Work Satisfaction. Pay Satisfaction has a positive effect on Organizational Commitment. Work Overload and Work Stress have a negative effect on Organizational Commitment. Pay Satisfaction, Work Overload, Work Stress, and External Work Opportunities have a positive effect on Turnover Intention. Work Satisfaction and Organizational Commitment have a negative effect on Turnover Intention. Then the results of the mediation effect test show that there is no role of Work Satisfaction and Organizational Commitment in mediating the relationship between Pay Satisfaction, Work Overload, and Work Stress on Turnover Intention. Keywords: turnover intention, work satisfaction, organizational commitment, public accounting firm, behavioral accounting.
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Sep 2024 06:58 |
| Last Modified: | 20 Sep 2024 06:58 |
| URI: | http://repository.untar.ac.id/id/eprint/44695 |
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