Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Determinant Of Auditors
Turnover Intention From Public
Accounting Firm
Binti Shofiatul Zaki Baridwan
Jannah Faculty of Economic
and Business
Faculty of Economic
University of Brawijaya,
and Business
Indonesia
University of Brawijaya,
Indonesia
Abstract
This study aims to examine the influence of
job satisfaction, affective commitment,
continuance commitment, performance, role
conflict, and role ambiguity to auditors
turnover intention from Public Accounting
Firm. This study uses survey method using
questionnaire to collect the data. The sample
of this study is auditors who work in Public
Accounting Firm in East Java which is
registered in IAPI directory year 2015 and
are chosen by convenience sampling
technique. Total questionnaires distributed
were 104 questionnaires in public
accounting firm. The data analysis uses
Partial Least Square (PLS) through
SmartPLS version 2.0 software. The result of
this study suggest Public Accounting Firm
take action to reduce conflict by their
personnel. Public accounting firm has to
improve the working atmosphere more
conducive. Related to this, many auditors
and accounting graduates choose a career
in public accounting firm.
Keywords: Job Satisfaction, Affective
Commitment, Continuance Commitment,
Performance, Role Conflict, Role Ambiguity,
Turnover Intention
1. Introduction
Most attention is given to the public
accounting profession from its relationship with
Imperial Journal of Interdisciplinary Research (IJIR)
Bambang
Hariadi
Faculty of Economic
and Business
University of Brawijaya,
Indonesia
turnover rate. This relationship has typically
been characterized by the high level of turnover.
Rhode, Sorensen, & Lawler III (1976) showed
85 percents of turnover rates on initial hires over
a ten years period. A number of academic studies
have examined the turnover of professional
auditors employed by public accounting firms
(Snead and Harrell, 1991; Bao, Bao &
Vasarhelyyi, 1986). One explanation for this
interest is that many accounting graduates have
the perspective that working at public accounting
is a stepping stone. They are looking for
experience and training before getting better job.
The turnover phenomena in public
accounting is an important issue because auditors
are the main capital for the firm. The relationship
between the firm and the clients is based on trust
and confidence (Mustafa, 2014: 158). The clients
will be more comfortable to deal with staff they
have already known. This is done to keep the
secreet of the company. Therefore, retaining
employees, especially who already have a good
relationship with clients, is an important thing to
do. Public accounting also have to deal with the
disruption of productivity due to turnover
because a new employee takes much time
learning and adaptation to their new work
environment.
Professional accountants in public
accounting are familiar with the term an up or
out promotion path. Accountant who feel
blocked his career path will move soon the
organization even in other professions (Setiawan
and Ghozali, 2006: 5). This study focuses on the
context of the turnover that occurs when the
auditor left of own volition or voluntarily.
Voluntarily behavior is predicted using the
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Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
intention based on the Theory of Reasons Action
(TRA). TRA explains that intention is the best
predictor of actual behavior (Ajzen and Fishbein,
1980: 40). Previous research investigating
turnover has been focused on turnover intention
because there is no actual data and turnover
studies require longitudinal study design (Dalton,
Hill, & Ramsay, 1997). Steel and Ovalle (1994)
state that turnover intention is probably
antecendent and predictor of turnover decision.
To identify factors influencing the turnover
of public accountant, previous research has
investigated the relationship between job
satisfaction, affective commitment, continuance
commitment, performance, role conflict, role
ambiguity, and turnover intention. This study
contributes to the literature by building on prior
models of public accounting turnover. This study
ia a combination of Muliawan, Green, & Rob
(2009), Law (2005) and Viator (2001) research
into one model to understand the antecendents of
turnover intention. This model can provide an
answer or solution to the problems of turnover
phenomena in public accounting.
These contribution have both theoretical
and practical implication. Theoritically, to
predict turnover intention, we can use affective
commitment, continuance commitment, and role
conflict. From practical standpoint, public
accounting firm has to improve the working
atmosphere. Related to this, many auditors and
accounting graduates choose a career in public
accounting firm.
This articel is divided into four sextions.
Section one presents the research problem and
objective. Section two extracts relevant literature
on turnover intention and hypothesis
development. Section three explains the research
methodology, including sample and sample
selection. Section four report results and
discussion.
2. Literature Review and Hypotheses
Development
Job Satisfaction
Discrepancy theory emphasizes on what is
expected by employees and what is gained by the
employees. The employees will be satisfied
when the gap between expectation and
perception of reality does not exist. The decision
to leave the organization is a first step taken by
individual because of dissatisfaction. Mobley
(1990), found that the employees who are
satisfied with their jobs will be happy to do the
job and they will not evaluate alternative
amployment. However, the employees who are
Imperial Journal of Interdisciplinary Research (IJIR)
not satisfied with their work have the intention to
quit the organization and hope to get another job.
Thus, the auditors who are satisfied with
the job will be happy to do the job and not trying
to find alternative employment. The auditors
who joined public accounting firm are assumed
utility maximizers. Someone who is not satisfied
with his work, tends to leave the organization in
early stages of his career. Gregson (1990),
Setiawan and Ghozali (2013), Fitriany, Gani,
Siregar, Marganingsih, & Anggraita (2011),
Muliawan et al. (2009), Lathifah (2008), Kalbers
and Cenker (2007), Shafer, Park, & Liao (2002)
found that the high job satisfaction causes lower
turnover intention. Therefore, the rearch
hypothesis is formulates as follow.
H1: Job satisfaction has a negative influence on
turnover intention
Organization Commitment
The concept of organization commitment is
based on premise that individuals from an
attachment to the organization (Ketchand and
Strawser, 1998). In the development of
organizational commitment in attitudinal
perspectives, organizational commitment
develops through various dimensions or multiple
sources. At least, consisting of affective
commitment and continuance commitment
(Meyer and Allen, 1984). Dunham, Grube, &
Castaneda (1994) stated that a multidimensional
approach to organizational commitment provided
a more accurate understanding between
individuals involvement and the organization.
Therefore, measurement of organizational
commitment in this study is measured by
affective commitment and continuance
commitment.
Affective commitment (desire based) is one
of the three components of the commitment
model proposed by Meyer and Allen (1991). It is
based on the side bet theory of Becker (1960).
Employees with a strong affective commitment
remain in the organization because they wanted
to. Auditor have emotional attachement to the
firms. The feelings can arise in the form of
loyalty, love, joy, pleasure, and others. Thus,
auditors will work with pleasure and maintain its
membership. Rahayu (2011), Perryer, Jordan,
Firns, & travaglione (2010), Hall and Smith
(2009), pakawaru (2009), Kalbers and Cenker
(2007), Law (2005) found that affective
commitment negatively affect to turnover
intention. Therefore, the research hypothesis is
formulated as follows.
H2: affective commitment has a negative
influence on turnover intention
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Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Continuance commitment is a commitment
based on the perceived cost associated to the
costs that arise when the auditors leave the
organization (Allen and meyer, 1996). Based on
side bet theory from Becker (1960), individual
have a continuance commitment through profit
and loss calculations (cost-benefits). A greater
benefits will prevent them to find alternative
employment. Mayer and Allen (1991) stated that
side-bet theory might occur at a high level of
continuance commitment including the time and
effort that the auditors have spent to acquire the
skills and the loss benefits or privileges as a
senior. Perryer et al. (2010) and Pakawaru (2009)
found that continuance commitment negatively
affects turnover intention. Therefore, the
research hypothesis is formulated as follows.
H3: Continuance commitment has a negative
influence on turnover intention
Performance
Performance is determined by the auditors
achievement. It was assessed by their
supervisors. The auditors who are considered to
have low performance by his supervisor, have a
higher turnover intention. But, the auditors with
high performance will not leave their job because
they are motivated by their supervisor. The
motivation is given by the firm to prevent high
performing employees to leave the firm. The
firm offer opportuinity for promotion and
bonuses.
Muchinsky and Wells (1985) found that the
turnover phenomena will be very low in most
well performing employees. The auditor who
works in the firm with high performance will be
promoted. But, the other auditors with low
performance can be fired from public accounting
firm. Thus, providing opportunity for someone
else who has a high motivation to work in public
accounting. Raza, Maksum, Erlina, & Raja
(2014), Viator (2001), Williams and Livingstone
(1994) found that performance has negative
effect on turnover intention. Therefore, the
research hypothesis is formulated as follows.
H4: performance has a negative influence on
turnover intention
Role Conflict
Role theory analogizes that every single
person has a role, somestimes individual may
have multiple roles. The exixtence of multiple
roles in one fuctions can cause conflicts. Role
theory stated that when the expected behavior
from an individual is inconsistent, such as role
conflict, they will be stress or unsatisfied. Role
Imperial Journal of Interdisciplinary Research (IJIR)
conflict occurs if a person has some role in one
function.
Auditor has two roles, first, individual as
auditor. Second, individual as a management
service. Auditor as a management service must
be close to the client. But, as auditor, he must be
independent. This condition can cause conflict
for the auditor. Individual with high levels of
role conflict become stress and uncomfortable at
work. Viator (2001), Lui, Hang, & Anita (2001),
Gregson, Wendell, & Aono (1994) found that
role conflict has possitive effect to turnover
intention. Therefore, the research hypothesis is
formulated as follows.
H5: Role Conflict has a positive influence on
turnover intention
Role Ambiguity
Role ambiguity occurs due to the lack of
availability of necessary information to specific
position in organization. This can be interpreted
as the gap of missunderstanding, unclear job
description, and uncertainty job regarding what
to do. People have a vague perception of their
role in completing their task. Role ambiguity
occurs when there is poor communication
between the employees and the employer.
Information is required by the employees to
complete their work.
The career paths for accountant in public
accounting are partner, audit manager,
supervisor, assistant, senior and junior
accountant. Auditor must go through these
levels, starting from the bottom position. Auditor
has role ambiguity, when his position as an audit
manager. Audit manager supervises the
supervisor and assistant. However, a partner
intervence its role by directly working down on
the ground prior without notice according to his
position. Thus, it can make audit manager
wonder why he always intervened continuesly by
partner. Cahyono (2008), Viator (2001), Gregson
et al. (1994) found that role ambiguity has
positive influence on turnover intention.
Therefore, the research hypotesis is formulated
as follows.
H6: Role ambiguity has a positive influence on
turnover intention
3. Research Methodology
The data of this study were collected
through a mail survey to professional auditors of
public accounting firms in East Java, because
East Java is the second highest number of public
accounting firms after Jakarta. The mail survey
was chosen because it enables to reach
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Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
respondents in various places. The other
questionnaires was sending directly to
respondents and via internet (google docs and e-
mail).
Questionnaire
The participants received a cover letter
explaining the purpose of the study, an eight-
page bundle including the front and back cover
survey questionnaire. The instrument is in
Indonesian version. The problems that may
appear from using surveys in collecting the data
are the low response rate and ambiguous
questionnaire statement. The questionnaire was
pre tested to ensure the appropriateness of the
questions and to eliminate ambiguities. A pre test
was conducted by distributing 15 questionnaires
to auditor in Jakarta and Bali. Based on pre test,
slight improvements were made to the
questionnaire.
The samples are chosen using a convenient
sampling technique because the information
about the number of auditors who work in public
accounting in East Java is not available in the
directory IAPI (www.iapi.com). Based on the
directory of Indonesian Institute of Certified
Public Accountants (IAPI) 2015, there are 53
public accounting firms in East Java. 45 of them
are in Surabaya, and 8 public accounting in
Malang. From all the firms, 13 firms in Surabaya
and 6 public accounting firms in Malang are
willing to accept and fill out the questionnaire.
Not all firms are willing to accept the
questionnaires because of their busy work and
organizational policy for not receiving any
questionnaire.
The questionnaires were sent by mail using
EXPRESS POS services attached with postage
free return envelopes. After a week, a follow up
reminder phone call was made to all participants.
Then, further follow up calls were made every
week until the questionnaires had been filled.
The completed questionnaires were taken
directly from the respondents in both Surabaya
and Malang after confirmation was received.
This is done to prevent low response rate because
almost all of the respondents were not able to
send back the questionnaire quickly.
Variables and Measurement of Variabels
Information of respondents demographic
characteristics includes sex, age, education, past
position in public accounting, years working in
presents company and concentration area. All
scale items were scored based on seven-point
Likert scale from stongly disagree to strongly
agree.
Two main parameters in the instrument test
are validity and reliability testing. Validity
Imperial Journal of Interdisciplinary Research (IJIR)
testing are Average Variance Extraxted (AVE)
and Communality, which should be above 0.5.
For outer loading by loading score of 0.5-0.7, the
indicators do not to be removed along the AVE
and Communality score above 0.5 (Hartono,
2009: 80). Information about the validity test
results can be found in Appendix A. The
reliability test uses Cronbachs alpha with rule of
thumb over 0.7, but 0.6 is still acceptable (Hair et
al. 2006).
Measurement of job satisfaction was based
on two studies. Three indicators developed by
Hoppock used by Muliawan et al. (2009). Seven
indicators developed by Brayfield and Rothe
adapted by Kalbers and Cenker (2007). Based on
the validity test, two items were removed
because it has value less than 0.5. Two other
items were removed from the lowest value to
increase AVE and Communality more than 0.5.
Cronbachs alpha value of job satisfaction is
0.6677.
Affective commitment and continuance
commitment were measured by widely used and
accepted scales developed by Meyer and Allen
(1984), Affective Commitment Scale-ACS and
Continuance Commitment Scale-CCS. Based on
the validity test, two items were dropped from
ACS (factor loading below 0.5), and Cronbachs
alpha was 0.7843. Furthermore, five continuance
commitment items dropped from CCS (factor
loading were less than 0.5) and Cronbachs alpha
was 1.0000.
Measurement performance was based on
scale items adoptes from Kalbers and Fogarty
(1995). Validity test indicated that one items was
removed (factor loading was less than 0.5). The
Cronbachs alpha was 0.7466.
This study used modified version of the 14
items Rizzo et al. (1970) for role conflict and
role ambiguity. Validity test indicated that all
items loaded satisfactory, except one items
dropped from role ambiguity (factor loadings
under 0.5). The Cronbachs alpha was 0.8521 for
role conflict and 0.8939 for role ambiguity.
The turnover intention scale was
constructed from two questionnaire items
adopted from prior study, four indicators from
Kalbers and Fogarty (1995) and three indicators
from Viator (2001). The Cronbachs alpha was
0.8884.
4. Findings and Discussion
Response Rate and Demographic Profile
Total questionnaires distributed were 104
questionnaires in public accounting firm, 60
questionnaires in Surabaya, 36 questionnaires in
Malang and 8 questionnaires obtained privately.
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83 questionnaires were returned, but only 75
questionnaires were complete and usable. The
response rate is 79.80%.
The most samples are 38 male respondents
(50.67%) and 37 female respondents (49.33%).
Nearly half of the age respondents, range from
21-30 years old is 53 respondents (70.67%), 31-
40 years old is 18 respondents (24%), 41-50
years old is 2 respondents (2.67%), and under 20
years old is 2 respondents (2.67%).
The respondents compositions are 62
respondents (82.67%) bachelors degree, 7
respondents (9.33%) masters degree, 3
respondents (4 percents) diplomas, and 3
respondents (4%) did not mention their last
education.
For position level, most of the respondents
are junior. Junior accountant for 49 respondents
(65.33%), 15 respondents senior (20%), 9
respondents supervisor (12%), 1 respondents
manager (1.33%), and one respondents (1.33%)
did not mention his position.
Based working period in presents company,
23 respondents worked 2-3 years (30.67%), 21
respondents worked above 3 years (28%), 16
respondents worked 2-3 years (21.33%), 14
respondents worked below 1 year and 1
respondents (1.33%) did not mention their
working period in public accounting. Most
concentration audit area auditor are 70
respondents (93.33%) in audit area, 2
respondents (2.67%) in tax area, 0 respondents in
system area, and three respondents (4%) did not
mention they concentration audit area. There are
some respondents did not fill questionnaire about
the demographics. However, the questionnaire
was not disposed considering that demographic
data is not used for hypothesis testing.
This study uses Partial Least Square (PLS)
with program SmartPLS version 2.0. Hypothesis
testing is done by looking at the value of the
estimates path coefficients and the value of the
critical point (t-statistic). If the value of t-statistic
is higher than t-table by 1.64 for a one-tailed
hypothesis, it means that the hypothesis is
supported. The results of hypothesis testing
reported in Table 1.
Hypotheses Variable T Statistiks
H1 KK -> NB 0.2498
H2
KA -> NB 2.4432
H3 KC -> NB 5.0445
H4 KIN -> NB 0.0542
H5 KP -> NB 5.6404
H6 TP -> NB 0.7180
Table 1: Hypotheses Testing Output
Imperial Journal of Interdisciplinary Research (IJIR)
Note: KA= afective commitment; KC=
continuance commitment; KIN= performance;
KK= job satisfaction; KP= role conflict; NB=
turnover intention; TP= role ambiguity
Hypothesis 1 (H1) stated that job
satisfaction has negative influence on turnover
intention. The result showed that t-statistical
value is 0.2498 (<1.64), so H1 is not supported.
This result does not support discrepancy theory,
because it failed to show their satisfaction or
dissatisfaction of various aspects of the job.
Job satisfaction appears since the auditors
begin work. Wijono (2014: 132) states that job
satisfaction generally increase with age, the
lowest job satisfaction was found in the youngest
employees. Some young people were
disappointed with their first jobs because they
failed to get the challenge and responsibility that
they want. The majority of the respondents aged
between 21-30 years as many as 53 individuals.
This range is young and productive auditor at
work. However, the young auditor cannot obtain
fulfillment and self-actualization in their first job
with a feeling satisfaction. Young auditors still
wants much experience before feeling satisfied
with what he got in his current job. Because the
intention of the auditor in this sample is not to
work at the firm in the long term. Auditor just
looking for any job experience or they work in
the firm while waiting call another job they want.
So the feeling satisfied or dissatisfied auditors in
public accounting firm is not their concern.
Hypothesis 2 (H2) stated that affective
commitment has negative influence on turnover
intention. The results showed that the value of t-
statistics for hypothesis 2 is 2.4432 (> 1.64),
which means a significant, so H2 is supported.
Coefficient values -0.2939 indicate that affective
commitments negatively affect the turnover
intention.
This results is consistent with that of
previous research. This findings support Rahayu
(2011), Perryer et al. (2010), Hall and Smith
(2009), Pakawaru (2009), Kalbers and Cenker
(2007) and Law (2005). Based on hypothesis
testing can be explained that the auditors will
continue work in public accounting to maintain
its membership. Auditors will support the goals
and values of the firm. Auditor has an emotional
attachment to the firm, so he worked in the firm
because really want it. However, auditor was
unhappy working at the firm, they have intention
to quit from public accounting. Thus, the
negative effect on turnover intention can be
supported in this study.
Hypothesis 3 (H3) stated that continuance
commitment has negative influence on turnover
intention. The results showed that the value of t-
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statistics for the hypothesis 3 is 5.0445 (> 1.64),
which means a significant, so H3 is supported.
Coefficient values -0.4879 indicate that
continuance commitment has negative influence
on turnover intention from public accounting
firm. This findings support Perryer et al. (2010)
and Pakawaru (2009). The empirical results of
the study prove that continuance commitment
may affect turnover intention.
Based on the side bet theory from Becker
(1960), commitment achieved because
individuals make a side bet. Auditor make profit-
and-loss calculations (costs-benefits). A greater
benefit will prevent them to find alternative
employment. Auditors with high continuance
commitment will still work in public accounting.
If auditor felt that there is no other employment
alternative for those who offer a better return
than the current job. The auditor will take into
account tradeoffs between stay or quit from
public accounting firm to get another job.
Another consideration is related to the cost and
time spent working at the firm. The auditor may
loss seniority and friendships in public
accounting. This problem can also be seen from
opportunity cost point of view. Auditors have the
opportunity to stay or leave public accounting
firm to get a new job. If the auditor chooses to
remain in public accounting, then he will lose the
chance to get a new job. Auditors who choose to
leave the firm for new jobs, doesnt mean that his
new work place is better than before. He should
start working from beginning and the cost can be
more expensive.
Hypothesis 4 (H4) stated that performance
has negative influence on turnover intention. The
results showed that the value of t-statistics for
hypothesis 4 is 0.0542 (<1.64), which means
insignificant, so H4 is not supported. Based on
the statistical results of this hypothesis is
rejected. It can be understood that the reality on
the sample should not adversely affect the
performance of turnover intention. Usually the
auditors have high performance would have quit
intention of public accounting is low, because the
auditor will be given the opportunity of
promotion and bonuses by the employer as a
reward for performance. They will be motivated
by superiors not to quit because getting auditors
with good performance requires a long process.
However, it does not apply to the respondent in
this study. Auditors seem not to care about their
performance, whether it is considered good or
bad. They keep working at the firms.
Hypothesis 5 (H5) states that role conflict
has positive influence on turnover intention. The
results showed that the value of t-statistics for
this hypothesis is 5.6404 (> 1.64), which means a
Imperial Journal of Interdisciplinary Research (IJIR)
significant, H5 is supported. The coefficient of
0.5055 indicates that role conflict has positive
influence on turnover intention. This results
support Viator (2001), Lui et al. (2001), and
Gregson et al. (1994). The empirical results of
the study prove that the conflict effect the
turnover intention. This is consistent with role
theory that each of the individual roles require
different behavior, sometimes they may have
more than one role (multiple roles). The
existence of multiple roles in one of these
functions can cause discomfort, conflict and
pressure. Auditors have at least two roles. First,
these individuals act as auditors and the others as
a management service. As auditor, he must keep
a distance with the client. However, as
management service they must be close to the
client. This conditions can make role conflict in
individual. In the end, he may decide to quit
from the firm.
Hypothesis 6 (H6) states that role
ambiguity has positive influence on turnover
intention. The results showed that the value of t-
statistics for hypothesis 6 is 0.7180 (<1.64),
which means insignificant, so H6 rejected. This
results is not support the role theory.
Role theory states that the role ambiguity
occurred due to the lack of availability of the
necessary information to position specific
organizations due to the gap of understanding
and unclear job descriptions. So that auditors
have a perception vague on its role in completing
the task. However, in general, auditors who are
working in public accounting have already been
confident with his role in the workplace. Role
ambiguity occur in the organization relationship
in public accounting. In general, the main
accountant position in public accounting is
partner, audit manager, supervisor, assistant,
senior and junior accountant.
Role ambiguity occur when an individual
has served as audit manager, supervises
supervisors and assistant, but the partner can
intervene his role. It can make audit manager
wonder why he always intervened continuesly by
partner. Then, the role ambiguity arises in him.
Role ambiguity can make stress and frustration
within the auditor. However, in this study did not
find support for the effect of role ambiguity on
turnover intention.
5. Implications
This study examined the effect of job
satisfaction, affective commitment, continuance
commitment, performance, role conflict, role
ambiguity on turnover intention. The empirical
results of the study showed that the turnover
intention was influenced by affective
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commitment, continuance commitment, and role
conflict. Turnover intention is not influenced by
job satisfaction, performance, and role
ambiguity. That is, an auditor at a young age (21-
30 years) do not require the status of an
established and still have the desire to seek work
experience. Auditor does not matter whether its
performance is considered good or bad by
supervisors and auditors already confident about
his role in the workplace. However, if the young
auditor get what they need (such as affective
commitment and continuance commitment), they
will keep work in public accounting. Therefore,
the auditor will survive in public accounting if
they are not in conflict situations.
This study contributes to the literature
research in behavioral accounting. Predictive the
turnover intentions can be done by using
affective commitment, continuance commitment,
and role conflict variables.
Practically, it suggested to the owner of
public accounting firm to create a better working
atmosphere, free of conflict. Good corporate
governance in public accounting can prevent
auditor leave from public accounting firm. Thus,
many auditors and accounting graduates choose a
career in public accounting and are interested in
becoming Certified Public Accountants.
6. Limitations
This study has several limitations. First, the
results can be generalized to the public
accounting firm only from sample of this study.
Because this study used convenience sampling.
Researchers cannot use random sampling
techniques because of the unavailability of
information on the number of population auditors
who work in public accounting in East Java.
Second, there is only one indicator constructs
continuance commitment left because when the
pilot test two indicators is removed. Then, five
indicators removed during field tests because it
has value less than 0.5.

APPENDIX A

Overview Algoritm
Last Step
NO Variable Note
AVE Communality
1 KA 0.6148 0.6148 Valid
2 KC 1.0000 1.0000 Valid
3 KIN 0.5351 0.5351 Valid
4 KK 0.6043 0.6043 Valid
5 KP 0.6754 0.6754 Valid
6 NB 0.6927 0.6927 Valid
7 TP 0.6937 0.6937 Valid
Note: KA= afective commitment; KC= continuance commitment; KIN= performance; KK= job
satisfaction; KP= role conflict; NB= turnover intention; TP= role ambiguity

The final items questionnaire Outer Loading Output

Item questionnaire Loading Factor
Job Satisfaction
It seems that my friends are more interested in their jobs than I am.2 -
I feel fairly well satisfied with my present job.3 -
I definitely dislike my work. 2 -
I feel that I am happier in my work than most other people. 0.8818
Most days I am enthusiastic about work.3 -
I like my job better than the average worker does. 0.8018
I find real enjoyment in my work. 0.6263
Considering every aspect of your job, choose one of the answers that best tell us -
how well you like your job.3
Considering every aspect of your job, choose one of the answers that shows -
how much of the time you feel satisfied with your job.3
Click ONE of the following to show how you think you compare with other -

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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in

people:2
1= No one dislike his/her job more than I dislike mine;
To 7= No one likes his/her job better than I like mine
Affective Commitment
I would be very happy to spend the rest of my career with this organization. 0,8333
I enjoy discussing my organization with people outside of it. 0,8527
I really feel as if this organizations problems are my own. 0.8332
I think I could become as easily attached to another organization as I am to this -
one.2
I do not feel emotionally attached to this organization.1 2 -
I do not feel like part of the family at my organization.1 -
This organization has a great deal of personal meaning for me.3 -
I do not feel a strong sense of belonging to my organization.1 0.5859

Item questionnaire Loading Factor

Continuance Commitment
Right now, staying with my organization is a matter of necessity as much as 1,0000
desire.
I would be very hard for me to leave my organization right now, even if I -
wanted to.3
Too much of my life would be disrupted if I decided I wanted to leave my -
organization now.3
I feel that I have too few options to consider leaving this organization.3 -
One of the major reasons that I continue to work for this organization is that -
leaving would require considerable personal sacrifice-another organization
might not match the overall benefits that I have here.3
One of few negative consequences of leaving this organization would be the -
scarcity of available alternatives.3
I am not afraid of what might happen if I quit my job right now without having -
another one lined up.1 2
It wouldnt be too costly for me to leave my organization in the near future.1 2 -
Performance
I am able to get more work done in a given period of time than others.2 -
I make constructive suggestions to my supervisor on how audit work should be 0,7540
done.
I have received excellent performance evaluation. 0,6463
I find ways to improve audit procedure. 0,9123
Relative to other auditors at my level whose work I am familiar with, I would 0,5675
rate my work performance near the top.
My performance of my job has earned me the respect of others.2 -
I consider mantaining and improving auditee relations to be an important part of -
my job.3
Role Conflict
I have to do things that should be done differently at my firm..2 -
I receive assignments without the staff to complete theme at my firm. 2 -
I have to buck a rule or policy in order to carry out job assignments. 0,8981
I work with two or more groups who operate quite differently at my firm. 0,6622
I receive incompatible requests from two or more people at my firm. 0,8288
I do things that are apt to be accepted by one person and not accepted by others 0,8774
at my firm.
I receive assignments without adequate resources and materials to execute them -
at my firm.2
I work on unnecessary things at my firm.2 -

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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-2 , 2016
ISSN : 2454-1362 , http://www.onlinejournal.in
Item questionnaire
Role Ambiguity
I feel certain about how much authority I have at my firm.3
Clear, planned goals and objectives exist for my job.
I know that I have divided my time property at my firm.
I know what my responsibilities are at my firm.
I know exactly what is expected of me at my firm.
Explanation is clear of what has to be done at my firm.
Turnover Intention
I plan to actively look for a job with a new employer within the next year.
I often think about quitting any job.2
I will voluntary leave this company within the next three years.
I hope to have a long future with this company.2
I often think about leaving my public accounting firm.
I will probably look for a job outside of this firm within the next 3 years.
I am tempted to investigate other job openings.
Note: 1 = item reserved scored
2 = item was removed pre test
3 = item was removed because it has value less than 0.5
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