Predictors Of Turnover Intention Among Auditors: The Mediating Roles Of Work Interference With Personal Life And Affective Professional Commitment

Gim , Gabriel Chien Wei (2016) Predictors Of Turnover Intention Among Auditors: The Mediating Roles Of Work Interference With Personal Life And Affective Professional Commitment. PhD thesis, Universiti Sains Malaysia.

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    Abstract

    Niat untuk berhenti kerja yang tinggi dalam kalangan juruaudit di firma perakaunan menandakan pentingnya untuk mengkaji peramal niat untuk berhenti kerja dalam kalangan juruaudit. Berdasarkan teori pemuliharaan sumber dan model kepercayaan-sikap-niat gelagat, kajian ini menggunakan satu model penyelidikan untuk memeriksa faktor peribadi (ketabahan-komitmen, ketabahan-kawalan, dan ketabahan-cabaran), faktor yang berkaitan dengan kerja (kekaburan peranan, konflik peranan, beban peranan, dan sokongan rakan sekerja), dan faktor organisasi (keadilan teragih, keadilan bertatacara, keadilan interpersonal, keadilan maklumat, dan iklim psikologi persaingan) sebagai peramal niat untuk berhenti kerja dengan gangguan kerja dengan kehidupan peribadi dan komitmen profesional afektif sebagai pemboleh ubah perantaraan. Seramai 383 juruaudit dari firma perakaunan antarabangsa di Klang Valley, Pulau Pinang, dan Johor Bahru mengambil bahagian dalam kajian ini. Berdasarkan analisis partial least squares structural equation modeling, hasil kajian mendedahkan bahawa ketabahan-komitmen, ketabahan-cabaran, keadilan teragih, konflik peranan, beban peranan, dan iklim psikologi persaingan mempunyai hubungan yang signifikan dengan gangguan kerja dengan kehidupan peribadi. The high turnover of auditors in accounting firms signals the need to examine the predictors of turnover intention among auditors. Grounded by the conservation of resources theory and the belief-attitude-behavioural intention model, this study utilised a research model examining personal factors (hardiness-commitment, hardiness-control, and hardiness-challenge), job-related factors (role ambiguity, role conflict, role overload, and co-worker support), and organisational factors (distributive justice, procedural justice, interpersonal justice, informational justice, and competitive psychological climate) as the predictors of turnover intention with work interference with personal life and affective professional commitment as the mediating variables. A total of 383 auditors from international accounting firms in Klang Valley, Penang, and Johor Bahru participated in this research. Based on partial least squares structural equation modeling analysis, the study revealed that hardiness-commitment, hardiness challenge, distributive justice, role conflict, role overload, and competitive psychological climate have a significant relationship with work interference with personal life.

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
    Divisions: Pusat Pengajian Pengurusan (School of Management)
    Depositing User: Mr Noorazilan Noordin
    Date Deposited: 21 Feb 2017 12:21
    Last Modified: 21 Feb 2017 12:21
    URI: http://eprints.usm.my/id/eprint/32155

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