MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS

Ivan A. Setiawan, Imam Ghozali

Abstract


The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.

Keywords


Organizational Commitment;Job Satisfaction;Intention To Leave;Comparison Model And Cognitive Dissonance

Full Text:

PDF

References


Agung Nugroho Soedibyo, 2010, Peran Nutrient

Information dan Information

Consciousness dalam Memoderasi

Hubungan antara Job satisfaction dan

Turnover intention di Kantor Akuntan

Publik, Unpublished Thesis, Fakultas

Ekonomi Universitas Indonesia.

Ameen, Elsie C, Cynthia Jackson, William

R Pasewark, and Jerry R Strawser,

, An Empirical Investigation of

the Antecedents and Consequences of

Job Insecurity on the Turnover Intentions

of Academic Accountants, Issues

in Accounting Education, Vol. 10

No. 1: pp.65-82.

Bamber, Michael E, and Venkataraman Iyer,

, Big 5 Auditors Professional

and Organizational Identification,

www.accounting.rutgers.edu.

Bateman, TS, and S Strasser, 1984, A Longitudinal

Analysis of the Antecedents

of Organizational Commitment,

Academy of Management Journal,

Vol. 27 No. 1: pp. 95-112.

Bline, Dennis M, Dennis Duchon, and Wilda

F Meixner, 1991, The Measurement

of Organizational and Professional

Commitment: An Examination of the

Psychometric Properties of Two

Commonly Used Instruments, Behavioral

Research In Accounting, Vol. 3:

pp. 1-12.

Bluedorn, Allen CA 1980, Unified Model

of Turnover from Organizations, Human

Relations, Vol. 35 No. 2: pp. 135-

Brown, Ulysses J, and Kritena P Gaylor,

, Organizational Commitment in

Higher Education, Working Paper,

www.cobacourses.creighton.edu

Campion, A Michael, 1991, Meaning and

Measurement of Turnover: Comparison

of Alternative Measures and Recommendations

for Research, Journal

of Applied Psychology, Vol. 76 No. 2:

pp. 199-212.

Chen, Zhen Xiong, and Anne Marie Francesco,

, Employee Demography,

Organizational Commitment, and

Turnover Intentions in China: Do Cultural

Difference Matter?, Human Relations,

Vol. 53 No. 6: pp. 869-887.

Clugston, Michael, 2000, The Mediating

Effects of Multidimensional Commitment

on Job Satisfaction and Intent to

Leave, Journal of Organization Behavior,

Vol. 21 No. 4: pp. 477-486.

Cohen, A 1993, Organizational Commitment

and Turnover: A Meta-Analysis,

Academy of Management Journal,

Vol. 36 No. 5: pp. 1140-1157.

Dwi Cahyono, and Imam Ghozali, 2002,

Pengaruh Jabatan, Budaya Organisasional

dan Konflik Peran terhadap

Hubungan Kepuasan Kerja dengan

Komitmen Organisasi: Studi Empiris

di Kantor Akuntan Publik, Journal

Riset Akuntansi Indonesia, pp. 341-

Fogarty, Timothy J 1996, Gender Differences

in the Perception of the Work

Environment within Large International

Accounting Firms, Managerial

Auditing Journal, Vol. 11 No. 2: pp.

-19.

Good, Linda K, Thomas J Page, and Clifford

E Young, 1996, Assessing Hierarchical

Differences in Job Related Attitude

and Turnover Among Retail Managers,

Journal of Academy Marketing

Research, Vol. 24 No. 2: pp. 148-156.

Gregson, Terry, 1990, Communication Satisfaction:

A Path Analytic Study of

Accountants Affiliated with CPA

Firms, Behavioral Research in Accounting,

Vol. 2: pp. 32-49

Gregson, Terry, 1992, An Investigation of

the Causal Ordering of Job Satisfaction

and Organizational Commitment

in Turnover Models in Accounting,

Behavioral Research in Accounting,

Vol. 4: pp. 80-95.

Hackett, Rick D, Peter Bycio, and Peter A

Hausdorf, 1994, Further Assessments

of Meyer and Allens (1991) Three-

Component Model of Organizational

Commitment, Journal of Applied Psychology,

Vol. 79 No. 1: pp. 15-23.

Hair, Joseph F Jr, Rolph E Anderson,

Ronald L Tatham, and William C

Black, 1998, Multivariate Data Analysis,

New Jersey: Prentice Hall 5th ed.

Hiltebeitel, Kenneth M, Bruce A Leauby,

and Joseph M Larkin, 2000, Job Satisfaction

among Entry Level Accountants,

The CPA Journal, pp. 76-78.

Hom, Peter W, Rodger W Griffeth, and C

Louis Sellaro, 1984, The Validity of

Mobley's (1977) Model of Employee

Turnover, Organizational Behavior

and Human Performance, Vol. 34: pp.

-174.

IBII Accounting Forum, 2002, Gaya PAF

Mengikat Staf. www.geocities.com.

Imam Ghozali, 2004, Model Persamaan

Struktural, Konsep dan Aplikasi dengan

Program AMOS Ver. 5.0, Semarang:

BP Universitas Dipenogoro.

Iverson, Roderick D, and Donna M Buttigieg,

, Affective, Normative,

and Continuance Commitment: Cant

the Right Kind of Commitment be

Managed, Department of Management:

Working Paper, No. 7, The University of Melbourne.

Jaros, Stephen J 1994, An Assessment of

Meyer and Allens (1991) Three-

Component Model of Organizational

Commitment and Turnover Intention

Journal of Applied Psychology, Vol.

No. 1: pp. 370-380.

Ketchand, Alice A, and Jerry R Strawser,

, Multiple Dimensions of Organizational

Commitment: Implications

for Future Accounting Research, Behavioral

Research in Accounting, Vol.

: pp. 221-251.

Lampe, James C, and Kenneth R Earnest,

, How Motivation Affects Accountants

Productivity and Turnover,

Management Accounting, Vol. 65 No.

: pp. 50-55.

Lee, Thomas W, Susan J Ashford, James P

Walsh, and Richard T Mowday, 1992,

Commitment Propensity, Organizational

Commitment, and Voluntarily

Turnover: A Longitudinal Study of

Organizational Entry Process, Journal

of Management, 18 No. 1: pp. 15-32.

Marxen, Dale E 1996, The Big 6 Experience:

A Retrospective Account by

Alumni, Accounting Horizon, Vol. 10

No. 2: pp. 73-87.

McGee, Gail W, and Robert C Ford, 1987,

Two (or More?) Dimensions of Organizational

Commitment: Reexamination

of the Affective and Continuance

Commitment Scales, Journal of

Applied Psychology, Vol. 72 No. 4:

pp. 638-642.

Meyer, John P, David J Stanley, Lynne Herscovitch,

and Laryssa Topolnytsky,

, Affective, Continuance and

Normative Commitment to the Organization:

A Meta-analysis of Antecedents,

Correlates, and Consequences,

Journal of Vocational Behavior,

Vol. 61: pp. 20-52.

Meyer, John. P, D Ramona Bobocel, and

Natalie J Allen, 1991, Development

of Organizational Commitment during

the First Year of Employment: A Longitudinal

Study of Pre and Post-entry

Influences, Journal of Management,

Vol. 17 No. 4: 717-733.

Meyer, John P, Natalie J Allen, 1991, A

Three-Component Conceptualization

of Organizational Commitment, Human

Resource Management Review,

Vol. 1 No. 1: pp. 61-89.

Meyer, John P, Natalie J Allen, Catherine A

Smith, 1993, Commitment to Organizations

and Occupations: Extensions

and Test of a Three-Component Conceptualization,

Journal of Applied

Psychology, Vol. 72 No. 4: pp. 538-

Mobley, WH, Griffeth, RW, Hand, HH, and

Meglino, BM 1979, Review and Conceptual

Analysis of the Employee

Turnover Process, Psychological Bulletin,

Vol. 86, pp. 493-522.

Morrell, Kevin, Loan-Clarke, J, and Wilkinson,

, Unweaving Leaving: The

Use of Models in the Management of

Employee Turnover, Business School

Research Series, pp. 1-65.

Muchinsky, Paul, and Mark L Tuttle, 1979,

Employee Turnover: An Empirical

and Methodological Assessment,

Journal of Vocational Behavior, Vol.

, pp. 43-77.

Oxner, Thomas H, and Jimie Kusel, 1998,

Current Salaries and Job Trend in Internal

Auditing, Internal Auditor, No.

Vol. 3: pp. 56-62.

Parnell, John A, and William Crandall,

, Propensity for Participative Decision-

Making, Job Satisfaction, Organizational

commitment, Organizational

Citizenship Behavior, and Intentions

to Leave among Egyptian Managers,

Multinational Business Review.

Pasewark, William R, and Jerry R Strawser,

, The Determinants and Outcomes

Associated with Job Insecurity

in a Professional Accounting Environment,

Behavioral Research In Accounting,

Vol. 8: 91-113.

Poznanski, Peter J, and Dennis M Bline,

, Using Structural Equation

Modeling to Investigate the Causal

Ordering of Job Satisfaction and Organizational

Commitment Among

Staff Accountants, Behavioral Research

In Accounting, Vol. 9: pp. 154-

Price, James L 1977, Handbook of Organizational

Measurement, International

Journal of Manpower, Vol. 18 No.

/5/6: pp. 305-558.

Reed, Sarah A, Stanley H Kratchman, and

Roberst H Strawser, 1994, Job Satisfaction,

and Turnover Intentions of

United States Accountants: The Impact

of Locus of control and Gender, Accounting,

Auditing, and Accountability

Journal, Vol. 7 No. 1: pp. 31-68.

Schwepker Jr, Charles H 2001. Ethical

Climates Relationship to Job Satisfaction,

Organizational Commitment, and

Turnover Intention in the Salesforce.

Journal of Business Research, Vol. 54,

pp.39 52

Slattery, Jeffrey, 2005. Antecedents to

Temporary Employee Turnover Intentions,

Papers, Proceeding,

www.midwestacademy.org.

Snape, Ed, and Andy W Chan, 2000,

Commitment to Company and Union:

Evidence from Hongkong, Industrial

Relations, Vol. 39 No. 3: pp. 890-909.

Snead, Kenneth, and Adrian Harrel, 1991,

The Impact of Psychological Factors

on the Job Satisfaction of Senior Auditors,

Behavioral Research in Accounting,

Vol. 3: pp. 85-96.

Suwandi, and Nur Indriantoro, 1999, Pengujian

Model Turnover Pasewark dan

Strawser: Studi Empiris pada Lingkungan

Lingkungan Akuntansi Publik,

Jurnal Riset Akuntansi Indonesia,

Vol. 2 No. 2: pp. 173-195.

Tang, Thomas Li-Ping, Jwa K Kim, and

David Shin-Hsiung Tang, 2000, Does

Attitude toward Money Moderate the

Relationship between Intrinsic Job

Satisfaction and Voluntary Turnover?,

Human Relations, Vol. 53 No.

: pp. 213-245.

Tett, Robert P, and John P Meyer, 1993,

Job Satisfaction, Organizational

Commitment, Turnover Intention, and

Turnover: Path Analyses Based on

Meta-Analytic Findings, Personnel

Psychology, Vol. 46: pp. 259-293.

Vandenberg, Robert J, and Charles E Lance,

, Examining the Causal Order of

Job Satisfaction and Organizational

Commitment, Journal of Management,

Vol. 18 No. 1: pp. 15-32.

Wong, Chi-Sum, Chun Hui, and Kenneth S

Law, 1994, Causal Relationship between

Attitudinal Antecedent to Turnover,

Journal of Applied Psychology,

Vol. 89 No. 2: pp. 342-346.

Woo Gon Kima, Jerrold K Leonga, Yong-Ki

Lee, 2005, Effect of Service Orientation

on Job Satisfaction, Organizational

Commitment, and Intention of

Leaving in a Casual Dining Chain

Restaurant, Hospitality Management,

Vol. 24: pp. 171193.

Yunus, Hadori, 1992, External Financial

Reporting in Indonesia and Its Implication

for Accounting Development,

Unpublished Dissertation, The University

of Hull.




DOI: http://dx.doi.org/10.14414/jebav.v16i2.190

Refbacks

  • There are currently no refbacks.




Copyright (c)



Abstracting & Indexing

 

 

Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)