超载、压力与满意度:是否会影响审计师的辞职意向?

Ananta Wahyu Sasongko, Farhani Kautsar Nugraha, Putriana Sriwijianingsih
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引用次数: 0

摘要

本研究旨在探讨工作负荷、工作压力和工作满意度对印尼“四大”会计师事务所审计师离职意向的影响。该研究采用了定量研究设计,其中一份调查问卷被分发给在公司工作的审计师样本。研究结果为影响印尼审计师辞职决策的因素提供了重要的见解。结果表明,工作负荷和工作压力对审计人员的辞职意愿有正向影响,而工作满意度有负向影响。该研究建议,公司应专注于减少工作量和压力水平,提高工作满意度,以减少审计师的流动率。这可以通过更好的工作量管理、提供职业发展机会、促进工作与生活的平衡、提供有竞争力的薪酬和福利待遇以及创造积极的工作环境来实现。这些建议可以为保留和激励审计人员的策略提供信息,从而最终改善公司的运营。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign?
The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
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