The Effect of Auditors’ Empowerment

The Effect of Auditors’ Empowerment, Innovation and Professionalism, Organizational
committment and Auditors’ Performance on Turnover Intention: The fifth sub-structure is shown in Table 4. It has the value of R-square of 0.871, which indicates that auditors’ empowerment, innovation,professionalism, organizational committment and performance are simultaneously affected by 87.1% on turnover intention, while the remaining of 12.9% are influenced by other factors. As depicted in Table 4., it is found that the path coefficients of auditors’ empowerment, innovation and professionalism, organizational committment and auditors’ performance variables on turnover intention of 0.390, 0.276,
0.209, 0.369 and 0.273 respectively have a negative direction, indicating that the higher auditors empowerment, innovation, professionalism, organizational committment and performance would lead to lower rates of turnover intention. Each of the critical ratio values for the auditors’ empowerment, innovation, professionalism, organizational committment and performance are 5.515, 4.194, 3.223, 3.863 and 4.000 which is more than 1.96 or they indicate significant results on turnover intention. The five
variables have direct influence on the turnover intention on public accountants in Indonesia by (0.390) 2 = 15.2%¸ (0.276) 2 = 7.6%, (0.209) 2 = 4.4%, (0.369) 177 2 = 13.6% and (0.273)= 7.5% respectively. Thus H5a, H5b, H5c, H5d, and H5e all are supported.

Results (Indonesian) 2:

Pengaruh Auditor Pemberdayaan, Inovasi dan Profesionalisme, Organisasi
komitmen dan Auditor Kinerja pada Turnover Intention: kelima sub-struktur ditunjukkan dalam Tabel 4. Memiliki nilai R-square dari 0,871, yang menunjukkan bahwa pemberdayaan auditor, inovasi, profesionalisme, komitmen organisasi dan kinerja secara simultan dipengaruhi oleh 87,1% pada niat omset, sedangkan sisanya sebesar 12,9% dipengaruhi oleh faktor lain. Seperti digambarkan dalam Tabel 4., ditemukan bahwa koefisien jalur auditor pemberdayaan, inovasi dan profesionalisme, komitmen organisasi dan auditor variabel kinerja pada niat omset 0.390, 0.276,
0,209, 0,369 dan 0,273 masing-masing memiliki arah negatif, menunjukkan bahwa pemberdayaan auditor yang lebih tinggi, inovasi, profesionalisme, komitmen organisasi dan kinerja akan menyebabkan tingkat yang lebih rendah dari niat omset. Masing-masing nilai rasio penting bagi auditor pemberdayaan, inovasi, profesionalisme, komitmen organisasi dan kinerja 5,515, 4,194, 3,223, 3,863 dan 4,000 yang lebih dari 1,96 atau mereka menunjukkan hasil yang signifikan pada niat omset. Lima
variabel memiliki pengaruh langsung pada niat omset pada akuntan publik di Indonesia oleh (0.390) 2 = 15,2% ¸ (0,276) 2 = 7,6%, (0,209) 2 = 4,4%, (0,369) 177 2 = 13,6% dan ( 0,273) = 7,5% masing-masing. Jadi H5a, H5B, H5c, H5d, dan H5e semua didukung.