ABSTRACT: The purpose of this study is to investigate the effect of organizational justice to auditors’ turnover intention at public accountant firms in Indonesia. The primary justice issue discussed in this study is the perceived fairness of decisions involving pay and promotions. Fairness is examined in terms of the consistent application of standarts across individuals in the firm’s decision-making. The effect of organi-zational justice to turnover intention is examined both directly and through the intermediaries of job satisfaction and organizational commitment.
To examined these issues, a mailing survey was distributed to auditors at public accountant firms in several cities in Indonesia. The Structural Equation Modeling (SEM) is used for developing theoretical and analyzing data. The result indicates that fairness perception as a main exogenous variable influence turnover intention both directly and through intermediaries job satisfaction and organizational commit-ment.
This findings reflect that allocation of organizational rewards and consistency across individuals are important issues. Sample result reveal that perceptions of bias in allocation decisions are associated with low job satisfaction, low organizational commitment, and high turnover intention. The result involving turnover intention maybe particularly important for managing accountant firms. Inconsistency across individuals also maybe have other negative consequences for accounting firms such as lower job perfor-mance, retaliation against the organization and maybe a reduction of organizational citizenship behaviors.
Key Words: organizational justice, perceived discrimination, turnover intention, public accountant firm, Indonesia
Penulis: Fransiskus Eduardus Daromes
Kode Jurnal: jpmanajemendd060018
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
Share This :
comment 0 komentar
more_vert