Authors:

Ni Nyoman Kosi Syanuri, Maria Mediatrix Ratna Sari

Abstract:

“The purpose of the study was to determine the effect of role conflict, role ambiguity and role overload on turnover intentions of auditors with Hindu leadership and compensation as moderating variables. The study was conducted at 14 Public Accounting Firms in Bali. The number of samples obtained as many as 77 respondents using purposive sampling technique. The hypothesis was tested using Smart Partial Least Square (Smart PLS). Based on the research results, it is known that role conflict and role ambiguity have a positive effect on turnover intentions, but role overload has no significant effect on turnover intentions. Based on the research that has been done, it is also known that Hindu leadership can weaken the influence of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions. Compensation can weaken the effect of role conflict and role overload on turnover intentions but cannot moderate the effect of role ambiguity on turnover intentions. Keywords: Role Conflicts; Role Ambiguity; Role Overload; Turnover Intention; Hindu leadership; Compensation.”

Keywords

Role Conflicts; Role Ambiguity; Role Overload; Turnover Intention; Hindu leadership; Compensation.

Downloads:

Download data is not yet available.

References

  • Amany, T., Nasir, A., & Idrus, R. (2016). Pengaruh Stres Kerja, Kepuasan Tingkat Gaji Dan Kepemimpinan Terhadap Turnover Intentions Staff Auditor Di Kantor Akuntan Publik (Studi Pada Kap Di Jakarta Dan Bandung). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 2387–2398.
  • Dewi, I. A. S., Erlinawati, N. W. A., & Yuniasih, N. W. (2019). Pengaruh Gaya Kepemimpinan Hindu dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Dengan Ketidakpastian Lingkungan Sebagai Pemoderasi Pada Industri Kecil Dan Menengah Di Kota Denpasar. Juima, 9(2), 1–8.
  • Dhananjaya, I. B. G. W., & Dewi, I. G. A. M. (2019). Pengaruh Kompensasi Finansial, Budaya Organisasi Dan Kepemimpinan Terhadap Turnover Intention Karyawan Koperasi Asadana Semesta Denpasar. E-Jurnal Manajemen Universitas Udayana, 8(3), 1346–1373. https://doi.org/10.24843/ejmunud.2019.v08.i03.p07
  • Ferdiansyah, & Purnima, I. R. (2011). Pengaruh role ambiguity, role conflict, dan role overload terhadap burnout ( Studi Empiris pada Auditor di KAP Kota Bandung ). Jurnal Sains Manajemen & Akuntansi, 3(2), 17–28.
  • Gyensare, M. A., Anku-Tsede, O., Sanda, M.-A., & Okpoti, C. A. (2016). Transformational leadership and employee turnover intention The mediating role of affective commitment. World Journal of Entrepreneurship, Management and Sustainable Development, 12(3), 243–266. https://doi.org/10.1108/WJEMSD-02-2016-0008
  • Himawantara, & Astika. (2018). Pengaruh Role Stress Pada Turnover Intentions Konsultan Pajak dengan Kompensasi Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1656–1681.
  • Ida Bagus Gunadha. (2006). Kepemimpinan Menurut Hindu. UNHI Denpasar.
  • Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., & Rosenthal, R. A. (1964). Organizational Stress: Studies in Role Conflict and Role Ambiguity. New York: Wiley.
  • Khusnah, H. (2017). Pengaruh Perceived Organizational Support (POS) dan Role Stress terhadap Job Outcome pada Akuntan Manajemen di Perusahaan-Perusahaan di Kota Surabaya. Business and Finance Journal, 2(1), 61–75. https://doi.org/10.33086/bfj.v2i1.466
  • Ksama, I. B. P. T., & Wibawa, I. M. A. (2016). Pengaruh Leader-Member Exchange , Role Stress Dan Perceived Organizational Support Terhadap Turnover Intention. E-Jurnal Manajemen Unud, 5(10), 6174–6200.
  • Maaitah, A. M. (2018). The Role of Leadership Style on Turnover Intention. International Review of Management and Marketing, 8(5), 24–29.
  • Nadi, I. M. P. P., & Suputra, I. D. G. D. (2017). Pengaruh Kompetensi, Pengalaman, Independensi, Dan Motivasi Auditor Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 18(2), 942–964.
  • Oh, J., & Oh, S. (2017). Authentic leadership and turnover intention: does organizational size matter? Leadership and Organization Development Journal, 38(7), 912–926. https://doi.org/10.1108/LODJ-08-2016-0209
  • Purwati, A. A., Salim, C. A., & Hamzah, Z. (2020). Pengaruh Kompensasi, Motivasi Kerja, Dan Beban Kerja Terhadap Turnover Intention Karyawan. Jurnal Ilmiah Manajemen, 8(3), 370–381. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index
  • Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role Conflict and Ambiguity in Complex Organizations. 15(2), 150–163.
  • Robbins, S. P., & Judge, T. A. (2009). Organizational Behavior. New JJersey: Prentice Hall.Inc.
  • Savitri, P. D., & Astika, I. P. (2017). Pengaruh Etika Pada Hubungan Antara Pengalaman, Time Budget Pressure, dan Kompensasi Pada Kualitas Audit (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(2), 445–476.
  • Smith, K. J., Emerson, D. J., Boster, C. R., & Everly, G. S. (2020). Resilience as a coping strategy for reducing auditor turnover intentions. Accounting Research Journal, 33(3), 483–498. https://doi.org/10.1108/ARJ-09-2019-0177
  • Sudarmawan, P. S. K., & Putra, I. N. W. A. (2017). Pengaruh Role Stress Pada Turnover Intentions Auditor Dengan Komitmen Afektif Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2000–2027.
  • Widayati, C., & Yunia, Y. (2017). Pengaruh Kompensasi Dan Budaya Organisasi Terhadap Turnover Intention. Jurnal Manajemen, 20(3), 387–401. https://doi.org/10.24912/jm.v20i3.14
  • Worang, B. A. J., & Mujiati, N. W. (2020). Pengaruh Stres Kerja Dan Kompensasi Karyawan Terhadap Turnover Intention Dengan Lingkungan Kerja Fisik Sebagai Moderasi. E-Jurnal Manajemen Universitas Udayana, 9(5), 1758. https://doi.org/10.24843/ejmunud.2020.v09.i05.p06

PDF:

https://jurnal.harianregional.com/akuntansi/full-82241

Published

2022-05-28

How To Cite

SYANURI, Ni Nyoman Kosi; SARI, Maria Mediatrix Ratna. Role Stress, Turnover Intentions Auditor, Kepemimpinan Hindu dan Kompensasi.E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1347-1360, may 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-82241. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i05.p17.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 32 No 5 (2022)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License