Title: The Influence of Promotions, Supervision Actions, Wages and Personality Types on the Performance and Desire to Change Jobs of Auditor Staff Through Job Satisfaction: A Study at a Public Accounting Firm in Surabaya

Author: Arianto

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The challenges faced by Public Accounting Firms in the era of globalization require an increase in the quality of high accounting provision, in order to ensure good quality of work. However, the facts show that the turnover rate of auditor staff in Public Accounting Firms in Indonesia is quite high, thus greatly affecting the quality of services provided because Public Accounting Firms are losing trained and competent workers. This is reflected in many cases that occur, which relate to the quality of work of accounting firms both at home and abroad, such as the case of Indofarna, PT. Ocean Utility, PT. Telkom and most recently the Global Bank case, while cases outside NCGRI include Enron Corp., World Corp., Xerox Corp., and others. Of course, all of this is related to the quality of the accountant's work, starting with the performance of the auditor staff, so that if the job satisfaction of an auditor staff decreases, it will result in turnover and performance of the auditor staff, which will impact the quality of services provided by the Public Accounting Firm.

Starting from this background, this research tries to find out whether there is an influence between promotions, supervisory actions and wages on job satisfaction which has an impact: on individual performance and the desire to change auditor staff at the Public Accounting Firm in Surabaya. This research also uses personality type as a control variable. There are 4 (four) personality types, namely the strong choleric, the peaceful phlegmatic, the popular sanguine and the perfect melancholic.

This research aims to provide input to Public Accounting Firms in relation to career path management system policies (promotions, supervisory actions) and wages as evaluation material to overcome the turnover rate of auditor staff in Public Accounting Firms to obtain trained and competent personnel... as well as provide input to the Public Accounting Firm which type of personality is suitable to be recruited and work as auditor staff.

It is also hoped that this research can provide an overview or serve as evaluation material for students majoring in Accounting who want to have a career in a Public Accounting Firm.

This research is qualitative research. The population of this research is the auditor staff of the Public Accounting Office in Surabaya. Samples were taken from 16 Public Accounting Firms with a total of 175 auditor staff. The research variables consist of: (1) Independent variables, namely promotion, supervision and wages, (2) Dependent variables, namely individual performance and desire to change workforce, (3) Intervening variables, namely job satisfaction and (4) Control variables, namely personality type. The results of the questionnaire are processed using statistical analysis tools in the form of methods: descriptive and inferential statistical analysis carried out using SEM (Structual Equation Model).

This research has limitations, namely that it was only conducted in Surabaya with 16 Public Accounting Firms. So the conclusions that can be drawn from this research must be seen from these limitations. It is hoped that further researchers can take wider samples with more varied levels

Keywords: Accountant Finn, Promotion, Supervision action, Wages, Work Satisfaction, Individual effort, Desire to move work and Personality type.

Sources: http://repository.unair.ac.id/35725/