Determinants of Auditor Turnover Intention: Job Satisfaction and Work Pressure with Gender as a Moderation

Abstract

The auditing profession is special because quality depends on the audit team. In an organization, it is necessary to implement effective strategies for retaining and developing a team of competent employees. Therefore, the most valuable asset in an audit firm is the auditor. This study aims to analyze the factors influencing the intention to change jobs (turnover intention) in the Public Accounting Firm (KAP) auditors. This research was conducted in all Public Accounting Firms (KAP) in Bali, namely 19 KAP with a total of 73 auditors, where the sampling technique used non-probability sampling or saturated samples. The variables studied are exogenous, including professional perceptions, work conditions, work environment) and pressure to obtain Certified Public Accountant (CPA) professional certification.

In contrast, the endogenous variable is turnover intention, and the moderating variable is gender. The data collection technique includes a questionnaire, and the data analysis technique used is SEM-PLS. Based on the analysis, the results are that professional perceptions, work conditions, work environment, and CPA professional certification pressure positively affect turnover intention. Meanwhile, gender cannot moderate the effect of professional perceptions, work conditions, work environment and CPA professional certification pressure on turnover intention. The results of this study are expected to expand knowledge, add references, and provide additional information for the Public Accounting Firm (KAP) to develop a more effective strategy for retaining auditors.

Keywords: job satisfaction, work pressure, turnover intention, gender

DOI: 10.7176/EJBM/17-6-11

Publication date: July 30^th 2025