FAKTOR-FAKTOR YANG MEMPENGARUHI PREMATURE SIGN-OFF DENGAN TURNOVER INTENTION SEBAGAI VARIABEL INTERVENING: Suatu Tinjauan Dari Goal Setting Theory
Keywords: keinginan berpindah, komitmen organisasi, organizational commitment
Abstract
The purpose of this research is to analyze the influence of internal individual factors (such as auditor organizational commitment and turnover intention) on acceptance of a premature sign-off. The data sources of this study were auditors who working in audit firms in Indonesia. The data was collected using survey method by sending questionnaires to the respondents by mail. There were 236 respondents participating in this study. The result of this study shown that organizational commitment and turnover intention have influence to acceptance of a premature sign-off. Organizational commitment has influence to turn over intention.
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor internal individu (seperti komitmen organisasional auditor dan turnover intention) pada penerimaan prematur sign-off. Sumber data penelitian ini adalah auditor yang bekerja di perusahaan audit di Indonesia. Pengumpulan data dilakukan dengan metode survei dengan mengirimkan kuesioner kepada responden melalui pos. Ada 236 responden yang berpartisipasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa komitmen organisasi dan turnover intentionmempunyai pengaruh terhadap penerimaan prematur sign-off. Komitmen organisasi berpengaruh pada turn over.
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