Main Article Content
Abstract
This study aimed to examine the effect on salary satisfaction, affective commitment to the turnover intention, mediated by job satisfaction. By distributing questionnaires, survey method used to obtain data. Data analysis method used was path analysis. The result shows that there is a direct and indirect influence between salary satisfaction, affective commitment and job satisfaction on turnover intention. The direct and positive influence is found in the influence of salary satisfaction on job satisfaction, the influence of affective commitment on job satisfaction, the influence of salary satisfaction on turnover intention, and the influence of affective commitment on turnover intention, except for the direct influence of job satisfaction on turnover intention which is negative. The indirect influence is evident in the influence of salary satisfaction and affective commitment on turnover intention mediated by job satisfaction. This research has proved that there is positive influence of the mediating variable, which is job satisfaction, on the influence of salary satisfaction and affective commitment on turnover intention.
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh kepuasan atas gaji, komitmen afektif terhadap keinginan berpindah auditor dengan dimediasi kepuasan kerja. Metode survey dengan menyebarkan kuesioner digunakan untuk mendapatkan data. Metode yang digunakan adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung dan tidak langsung antara kepuasan atas gaji, komitmen afektif, dan kepuasan kerja terhadap keinginan berpindah. Pengaruh langsung terdapat pada variabel kepuasan atas gaji terhadap kepuasan kerja yang memiliki pengaruh positif, variabel komitmen afektif terhadap kepuasan kerja yang memiliki nilai positif, variabel kepuasan gaji terhadap keinginan berpindah yang memiliki pengaruh positif, komitmen afektif terhadap keinginan berpindah yang memiliki pengaruh positif dan kepuasan kerja terhadap keinginan berpindah yang memiliki pengaruh negatif. Pengaruh tidak langsung terdapat pada variabel kepuasan atas gaji dan komitmen afektif terhadap keinginan berpindah dengan dimediasi variabel kepuasan kerja. Berdasarkan penelitian yang telah dilakukan membuktikan bahwa terdapat pengaruh positif variabel mediasi kepuasan kerja pada pengaruh kepuasan atas keinginan berpindah.
Keywords
Article Details
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References
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- Strawser. (1995). An Empirical Investigation of
- the Antecedents and Consequences of Job Insecurity
- on the Turnover Intentions of AcademicAccountants.
- Issues in Accounting Educations,
- Vol.10, No. 1, pp. 65-82.
- Campion, M. A. (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.
- Heneman, H.G. dan D.P. Schwab. (1985). Pay Satisfaction:
- Its Multidimensional Nature and Measurement,
- International Journal of Psychology,
- : 129-141.
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- Kerja dengan Komitmen Afektif sebagai Variabel
- Intervening. Jurnal Studi Manajemen dan
- Organisasi, Vol. 2, No. 1.
- Hollenbeck, J. R. dan C. R. William. (1986). Turnover
- Functionality Versus Turnover Frequency: A
- Note on Work Attitudes and Organizational
- Effectiveness. Journal of Apllied Psychology.
- Vol. 71, No. 4, pp. 606-611.
- Hulin, C. L., M. Roznowski, dan D. Hachiya, (1985).
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- Empirical and Theoritical Discrepancies
- and an Integration. Phsychologycal Bulletin,
- Vol. 97, No. 2, pp. 233-250.
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- Job Performance. Journal of Personal Selling
- and Sales Management, Vol. 24, No. 3, pp.
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- Commitment and Experience-Related Differences
- in a Public Accounting Setting. Behavioral
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- -137.
- Lampe, J. C. dan K. R. Earnest.(1984). How Motivation
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- No. 8, pp. 50-55.
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- Examination of Combined Effects of Work Values
- and Early Work Experiences on Organizational
- Commitment, Journal of Organizational
- Behavior, Vol. 19, pp. 29-52.
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- Warr. (1982). Employee-Organization Linkages:
- the Psychology of Commitment, Absenteeism
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- Vol. 59, No. 5, pp. 603-609.
- Poznanski, P. J. dan D. M. Bline. (1997). Using Structural Equation Modeling to Investigate The Causal
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- Commitment among Staf Accountants.
- Behavioral Research in Accounting.Vol. 9, pp.
- -168.
- Ratnawati, V. (2001). Pengaruh Faktor Anteseden, Job
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- Berpindah Karyawan: Studi Empiris pada
- Kantor Akuntan Publik Indonesia. Prosiding
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- Indonesia, hlm. 411-428.
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- ke-12, Salemba Empat, Jakarta.
- Robinson, N. A. (2005). Pengaruh Komitmen Organisasi,
- Kepuasan Kerja, dan Keperilakuan Etis
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- Bidang Teknologi Informasi. Jurnal Bisnis
- dan Manajemen, Vol. 5, No. 1, hlm. 23-34.
- Sekaran, U. dan R. Bougie. (2010). Research Methods
- for Business - A Skill Building Approach. Fifth
- Edition, John Willey & Sons, Inc.
- Snead, K. and A. Harrell. (1991). The Impact of
- Psychological Factors on the Job Satisfaction
- of Senior Auditors. Behavioral Research in
- Accounting. Vol. 3: 85-96.
- Steers, R.M. (1977). Antecedents and Outcomes of
- Organizational Commitment, Administrative
- Science Quarterly, March. pp. 46-56.
- Suwandi dan N. Indriantoro. (1999). Pengujian Model
- Turnover Pasewark dan Strawser: Studi Empiris
- pada Lingkungan Akuntansi Publik. Jurnal
- Riset Akuntansi Indonesia, Vol. 2, No. 2,
- hlm.173-195.
- Tiamiyu, L. and J. Disner. (2009). A Study of the Voluntary
- External Turnover of Internal Auditor.
- The IIA Research Fundation,pp. 1-56.
- Toly, A. A. (2001). Analisis Faktor-faktor yang
- Mempengaruhi Turnover Intentions pada
- Staf Kantor Akuntan Publik. Jurnal Akuntansi
- & Keuangan. Vol. 3, hlm. 102-125.
- Wayan, I. Suartana. (2000). Anteseden dan Konsekuensi
- Job Insecurity dan Keinginan Berpindah
- pada Internal Auditor. Tesis. Universitas Gajahmada.
- Tidak Dipublikasikan.
- Williams, L. J. dan J. T. Hazer. (1986). Antecedent
- and Consequences of Satisfaction and Commitment
- in Turnover Model: A Reanalysis Using
- Latent Variabel Structural Equation Methods.
- Journal of Applied Psychology, Vol. 71, No. 2,
- pp. 219-231.
- Witasari, Lia. (2009). Analisis Pengaruh Kepuasan
- Kerja dan Komitmen Organisasional terhadap
- Turnover Intentions. Tesis. Program Pascasarjana
- Universitas Diponegoro Semarang.
- Zeffane, R.M. (1994). Understanding Employee Turnover:
- The Need for Contingency Approach,
- International Journal of Manpower, Vol. 14,
- No. 9, pp. 23-27.
References
Ameen, E. C., J. Cynthia, W. R. Pasewark, dan J. R.
Strawser. (1995). An Empirical Investigation of
the Antecedents and Consequences of Job Insecurity
on the Turnover Intentions of AcademicAccountants.
Issues in Accounting Educations,
Vol.10, No. 1, pp. 65-82.
Campion, M. A. (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.
Heneman, H.G. dan D.P. Schwab. (1985). Pay Satisfaction:
Its Multidimensional Nature and Measurement,
International Journal of Psychology,
: 129-141.
Hersusdadikawati, (2004). Pengaruh Kepuasan atas
Gaji terhadap Keinginan untuk Berpindah
Kerja dengan Komitmen Afektif sebagai Variabel
Intervening. Jurnal Studi Manajemen dan
Organisasi, Vol. 2, No. 1.
Hollenbeck, J. R. dan C. R. William. (1986). Turnover
Functionality Versus Turnover Frequency: A
Note on Work Attitudes and Organizational
Effectiveness. Journal of Apllied Psychology.
Vol. 71, No. 4, pp. 606-611.
Hulin, C. L., M. Roznowski, dan D. Hachiya, (1985).
Alternative Opportunities and Withdrawal Decision:
Empirical and Theoritical Discrepancies
and an Integration. Phsychologycal Bulletin,
Vol. 97, No. 2, pp. 233-250.
Jaramillo, F., J. P. Mulki, dan P. Salomon. (2006). The
Role of Ethical Climate on Salesperson’s Role
Stress, Job Attitudes, Turnover Intentions, and
Job Performance. Journal of Personal Selling
and Sales Management, Vol. 24, No. 3, pp.
-282.
Ketchand, A. A. dan J. R. Strawser. (1998). The Existence
of Multiple Measures of Organizational
Commitment and Experience-Related Differences
in a Public Accounting Setting. Behavioral
Research in Accounting, Vol. 10, pp.
-137.
Lampe, J. C. dan K. R. Earnest.(1984). How Motivation
Effects Accountants’ Productivity and
Turnover.Management Accounting, Vol. 65,
No. 8, pp. 50-55.
Loiseau, J. W. (2011). Herzberg's Theory of Motivation.
Luthans, F. (2008). Organizational Behavior, Boston:
Mc.Graw-Hill/Irwin.
Meyer, J. P., P. G. Irving, dan N. J. Allen. (1998).
Examination of Combined Effects of Work Values
and Early Work Experiences on Organizational
Commitment, Journal of Organizational
Behavior, Vol. 19, pp. 29-52.
Mobley, W. H., R.W. Griffeth, H. H. Hand, dan B. M.
Meglino. (1979). Review and Conceptual Analysis
of the Employee Turnover Process. Psychologycal
Bulletin, Vol. 86, No. 3, pp. 493-
Mowday, R. T., L. W. Porter, R.M. Steers, dan P.
Warr. (1982). Employee-Organization Linkages:
the Psychology of Commitment, Absenteeism
and Turnover. Elsevier Inc.
Porter, L. W., R. M. Steers, R. T. Mowday, dan P. V.
Boulian. (1974). Organizational Commitment,
Job Satisfaction, and Turnover Among Psychiatric
Techniciants. Journal of Applied Psychology,
Vol. 59, No. 5, pp. 603-609.
Poznanski, P. J. dan D. M. Bline. (1997). Using Structural Equation Modeling to Investigate The Causal
Ordering of Job Satisfaction an Organizational
Commitment among Staf Accountants.
Behavioral Research in Accounting.Vol. 9, pp.
-168.
Ratnawati, V. (2001). Pengaruh Faktor Anteseden, Job
Insecurity, dan Konsekuensinya terhadap Keinginan
Berpindah Karyawan: Studi Empiris pada
Kantor Akuntan Publik Indonesia. Prosiding
Simposium Nasional Akuntansi IV. Ikatan Akuntan
Indonesia, hlm. 411-428.
Robbins dan Judge.(2008). Perilaku Organisasi. Edisi
ke-12, Salemba Empat, Jakarta.
Robinson, N. A. (2005). Pengaruh Komitmen Organisasi,
Kepuasan Kerja, dan Keperilakuan Etis
terhadap Keinginan Berpindah pada Profesional
Bidang Teknologi Informasi. Jurnal Bisnis
dan Manajemen, Vol. 5, No. 1, hlm. 23-34.
Sekaran, U. dan R. Bougie. (2010). Research Methods
for Business - A Skill Building Approach. Fifth
Edition, John Willey & Sons, Inc.
Snead, K. and A. Harrell. (1991). The Impact of
Psychological Factors on the Job Satisfaction
of Senior Auditors. Behavioral Research in
Accounting. Vol. 3: 85-96.
Steers, R.M. (1977). Antecedents and Outcomes of
Organizational Commitment, Administrative
Science Quarterly, March. pp. 46-56.
Suwandi dan N. Indriantoro. (1999). Pengujian Model
Turnover Pasewark dan Strawser: Studi Empiris
pada Lingkungan Akuntansi Publik. Jurnal
Riset Akuntansi Indonesia, Vol. 2, No. 2,
hlm.173-195.
Tiamiyu, L. and J. Disner. (2009). A Study of the Voluntary
External Turnover of Internal Auditor.
The IIA Research Fundation,pp. 1-56.
Toly, A. A. (2001). Analisis Faktor-faktor yang
Mempengaruhi Turnover Intentions pada
Staf Kantor Akuntan Publik. Jurnal Akuntansi
& Keuangan. Vol. 3, hlm. 102-125.
Wayan, I. Suartana. (2000). Anteseden dan Konsekuensi
Job Insecurity dan Keinginan Berpindah
pada Internal Auditor. Tesis. Universitas Gajahmada.
Tidak Dipublikasikan.
Williams, L. J. dan J. T. Hazer. (1986). Antecedent
and Consequences of Satisfaction and Commitment
in Turnover Model: A Reanalysis Using
Latent Variabel Structural Equation Methods.
Journal of Applied Psychology, Vol. 71, No. 2,
pp. 219-231.
Witasari, Lia. (2009). Analisis Pengaruh Kepuasan
Kerja dan Komitmen Organisasional terhadap
Turnover Intentions. Tesis. Program Pascasarjana
Universitas Diponegoro Semarang.
Zeffane, R.M. (1994). Understanding Employee Turnover:
The Need for Contingency Approach,
International Journal of Manpower, Vol. 14,
No. 9, pp. 23-27.