PENGARUH STRES KERJA, KEPUASAN KERJA, DAN LOCUS OF CONTROL TERHADAP TURNOVER INTENTION AUDITOR: Studi Empiris pada Kantor Akuntan Publik di Indonesia

    Elsa Nurmadhani, - and Agus Widarsono, - and Indah Fitriani, - (2025) PENGARUH STRES KERJA, KEPUASAN KERJA, DAN LOCUS OF CONTROL TERHADAP TURNOVER INTENTION AUDITOR: Studi Empiris pada Kantor Akuntan Publik di Indonesia. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    ABSTRAK PENGARUH STRES KERJA, KEPUASAN KERJA DAN LOCUS OF CONTROL TERHADAP TURNOVER INTENTION AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI INDONESIA Oleh: Elsa Nurmadhani 2100586 Dosen Pembimbing: Dr. Agus Widarsono, SE., M.Si., Ak., CA., QMSA., CPA., CIISA Indah Fitriani, SE.,Ak.,M.Ak.CA., ChFl Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh variabel bebas Stres Kerja, Kepuasan Kerja, Locus of Control Internal, dan Locus of Control Eksternal terhadap variabel terikat Turnover Intention pada auditor di Kantor Akuntan Publik di Indonesia. Jenis penelitian ini adalah kuantitatif dengan menggunakan data primer yang diperoleh melalui kuesioner, serta diukur dengan skala Likert. Dalam penelitian ini, sampel diambil sebanyak 126 auditor berdasarkan rumus slovin yang ditentukan dengan menggunakan metode purposive sampling dan menggunakan metode pengambilan sampel non-probabilitas. Penelitian ini menggunakan metode analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa: Stres Kerja berpengaruh signifikan dengan arah yang positif terhadap Turnover Intention auditor di Kantor Akuntan Publik di Indonesia. Kepuasan Kerja berpengaruh signifikan dengan arah yang negatif terhadap Turnover Intention auditor di Kantor Akuntan Publik di Indonesia. Locus of Control Internal tidak berpengaruh signifikan terhadap Turnover Intention auditor di Kantor Akuntan Publik di Indonesia. Locus of Control Eksternal tidak berpengaruh signifikan terhadap Turnover Intention auditor di Kantor Akuntan Publik di Indonesia. Kata Kunci: Auditor Eksternal, Kepuasan Kerja, Locus of Control, Stres Kerja, Turnover Intention ABSTRACT THE INFLUENCE OF WORK STRESS, JOB SATISFACTION, AND LOCUS OF CONTROL ON AUDITOR TURNOVER INTENTION: AN EMPIRICAL STUDY IN PUBLIC ACCOUNTING FIRMS IN INDONESIA By: Elsa Nurmadhani 2100586 Supervisors: Dr. Agus Widarsono, SE., M.Si., Ak., CA., QMSA., CPA., CIISA Indah Fitriani, SE., Ak., M.Ak.CA., ChFl This study aims to investigate the influence of the independent variables: Work Stress, Job Satisfaction, Internal Locus of Control, and External Locus of Control, on the dependent variable: Turnover Intention among auditors in Public Accounting Firms in Indonesia. This quantitative research employed primary data collected through questionnaires, measured using a Likert scale. A sample of 126 auditors was determined using the Slovin formula and further selected via purposive sampling, which is a non-probability sampling method. The study utilized multiple regression analysis. The research findings indicate that: Job Stress has a significant positive influence on auditors' Turnover Intention in Public Accounting Firms in Indonesia. Job Satisfaction has a significant negative influence on auditors' Turnover Intention in Public Accounting Firms in Indonesia. Internal Locus of Control does not have a significant influence on auditors' Turnover Intention in Public Accounting Firms in Indonesia. External Locus of Control does not have a significant influence on auditors' Turnover Intention in Public Accounting Firms in Indonesia. Keywords: External Auditor, Job Satisfaction, Job Stress, Locus of Control, Turnover Intention,

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?hl=en&user=_30O5agAAAAJ&view_op=list_works&gmla=AH8HC4wrtnTSMkQ5DUEk92iIxn4xoDNheJEfIyGD2hl-_XrY_UQNAZob1l84lEdbGRX-vGpQiYXx_2qFNo2ECL8n ID SINTA Dosen Pembimbing: Agus Widarsono: 5993330 Indah Fitriani: 6682524
    Uncontrolled Keywords: Auditor Eksternal, Kepuasan Kerja, Locus of Control, Stres Kerja, Turnover Intention. External Auditor, Job Satisfaction, Job Stress, Locus of Control, Turnover Intention.
    Subjects: B Philosophy. Psychology. Religion > BF Psychology
    H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Elsa Nurmadhani
    Date Deposited: 25 Jun 2025 03:58
    Last Modified: 25 Jun 2025 03:58
    URI: http://repository.upi.edu/id/eprint/133866

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