THE INFLUENCE OF WORKLOAD, EXTERNAL JOB OPPORTUNITIES, ROLE CONFLICT, AND JOB SATISFACTION ON AUDITOR TURNOVER INTENTION

Abstract

This study aims to examine the effect of workload, external job opportunities, role conflict, and job satisfaction on auditor turnover intention. The population of this study are auditors who work in public accounting firms located in South Jakarta. The data used is primary data obtained through distributing questionnaires with the number of questionnaires that can be processed as many as 88 respondents. The questionnaire data was analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) with SmartPLS 4.0 software.The research findings reveal that job opportunities and role conflict have no effect on auditor turnover intention. While workload and job satisfaction have a positive effect on auditor turnover intention. The implications of this study theoretically strengthen Attribution Theory by showing that auditors' intention to leave is influenced by internal and external factors, and fill the empirical literature gap related to the effect of workload, job satisfaction, role conflict, and job opportunities on turnover intention. Practically, these findings require PAF, auditors, and regulators to manage workload realistically, ensure job satisfaction, and create a healthy and sustainable work environment in order to maintain the stability and sustainability of the auditor profession.