Work-Family Conflicts, Multidimensional Commitment, and Turnover Intentions on Public Accountants in Indonesia

Abstract

This study aims to examine the effects of work-familiy conflicts, job satisfaction and multidimensional organizational commitment to the turnover intentions of the auditors. In this paper, we argue that work-family conflicts will affect job satisfaction and intention to leave, and job satisfaction will influence the multidimensional commitment of the organization. Data were collected using a questionnaire survey of 164 public accountants working for audit firms in Indonesia. The result of the analysis using partial least squares-structural equation modeling approach shows that the model has a good fit. We find that work-family conflicts affect the auditor's intentions to leave. In addition, the role of job satisfaction and organizational commitment also determines the degree of intentions to leave of the auditors. These findings suggest that auditors who have high job satisfaction and organizational commitment will be more reluctant to switch jobs.