FACTORS THAT AFFECT AUDITORS’ TURNOVER

FACTORS THAT AFFECT AUDITORS’ TURNOVER

INTENTION

SKRIPSI

Presented in partial fulfillment of the requirements for

The Bachelor’s Degree in Accounting

by

Yansen Wijaya

008201500097

FACULTY OF BUSINESS

ACCOUNTING STUDY PROGRAM

PRESIDENT UNIVERSITY

CIKARANG, BEKASI

2019

ii

PLAGIARISM CHECK RESULT

FACTORS THAT AFFECT AUDITORS’ TURNOVER

INTENTION

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ACKNOWLEDGEMENT

Namo Buddhaya. Honour to Him, the Blessed One, the Worthy One, the fully

Enlightened One. The researcher would like to praise Buddha Triratna for His

blessings so that researcher could accomplish the final skripsi to earn Bachelor

Degree. This is the happiest moment for the researcher after struggling with

undergraduate skripsi and finishing her study at President University.

Researcher would like to convey immeasurable appreciation and deepest gratitude

to the following people for the help and support in making this study possible.

1. Researcher’s beloved parents, Mom and Dad who always support and help

him in his ups and downs. Thanks for your endless love, prayers and

encouragement during his study in President University, thanks for your

unlimited support and care.

2. Researcher’s sister, thank you for your love and support during this skripsi

period.

3. Researcher’s skripsi adviser, Dr. Choirul Anwar, SE, MBA, MAFIS, CA,

CPA. Thank you so much for your guidance, attention, patience, and

kindness. Researcher is so grateful to have you as his skripsi adviser.

4. All researcher lecturers in President University, thank you for all the lessons

that had been taught during her study in President University.

5. Gerwyn Prawita, Valencius Pangestu, Daniel Ronaldo, Liska Fitria, Diana

Elisabeth, Cindy Saputra, Jenete Carvalho, Ignatia Gladys, and Caroline

Fennny, thank you for being researcher’s best friends for the consecutive

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Table of Contents

COVER PAGE ......................................................................................................... i

PLAGIARISM CHECK .......................................................................................... ii

DECLARATION OF ORIGINALITY ................................................................ viii

PANEL EXAMINERS APPROVAL SHEET ....................................................... ix

ACKNOWLEDGEMENT ....................................................................................... x

TABLE OF CONTENT ........................................................................................ xii

LIST OF FIGURES ............................................................................................... xv

LIST OF TABLES ............................................................................................... xvi

ABSTRACT ........................................................................................................ xvii

INTISARI ........................................................................................................... xviii

CHAPTER I - INTRODUCTION ................................................................................... 1

1.1 Research Background ............................................................................... 1

1.2 Research Questions ................................................................................... 5

1.3 Research Objectives.................................................................................. 6

1.4 Research Scope and Limitation ................................................................ 6

1.5 Research Benefits ..................................................................................... 6

CHAPTER II – LITERATURE REVIEW ..................................................................... 8

2.1 Two Factors Theory .................................................................................. 8

2.2 Expectancy Theory .................................................................................. 9

2.3 Turnover Intention .................................................................................... 9

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2.4 Role Conflict ........................................................................................... 10

2.5 Organizational Professional Conflict ...................................................... 11

2.6 Organizational Commitment .................................................................. 12

2.7 Job Satisfaction ....................................................................................... 13

2.8 Job Performance ..................................................................................... 16

2.9 Previous Research ................................................................................... 17

2.10 Hypotheses Development ..................................................................... 20

2.11 Research Framework ............................................................................ 22

CHAPTER III – RESEARCH METHOD .................................................................... 23

3.1 Research Design ..................................................................................... 23

3.2 Opearational definition of variables ....................................................... 25

3.3 Sampling design...................................................................................... 28

3.4 Research Instruments .............................................................................. 30

3.5 Statistical Analysis.................................................................................. 30

CHAPTER IV – RESULT ANALYSIS, DISCUSSION AND IMPLICATION ........ 41

4.1 Data Description ..................................................................................... 41

4.2 Data Quality Analysis ............................................................................. 47

4.3 Classical Assumption Analysis ............................................................. 50

4.4 Multiple Regression Analysis ................................................................ 55

4.5 Hypothesis Analysis .............................................................................. 57

4.6 Interpretation of Result .......................................................................... 60

CHAPTER V – CONCLUSION, LIMITATION, & SUGGESTIONS ........... 65

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5.1 Conclusion .............................................................................................. 65

5.2 Recommendations................................................................................... 66

5.3 Future Research ...................................................................................... 67

REFERENCES ..................................................................................................... 68

APPENDICES ...................................................................................................... 76

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List of Figures

Figure 2.1 Research Framework ............................................................................ 22

Figure 4.1 Respondent’s workplace ....................................................................... 43

Figure 4.2 Respondent’s description ...................................................................... 44

Figure 4.3 Heteroscedasticity Test with Scatterplot .............................................. 54

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List of Tables

Table 3.1. Statement Score Assessment ................................................................. 25

Table 3.2. Sample Proportion ................................................................................ 29

Table 3.3. Multicollinearity Test ............................................................................ 34

Table 4.1. Research Questionnaire......................................................................... 42

Table 4.2. Variable Descriptive Statistics .............................................................. 45

Table 4.3. Validity Test Result ............................................................................. 48

Table 4.4. Reliability Test Result .......................................................................... 49

Table 4.5. Normality Test Result .......................................................................... 50

Table 4.6. Multicollinearity Test Result ............................................................... 51

Table 4.7. Heteroscedasticity Test Result ............................................................. 53

Table 4.8. Multiple Linear Regression Test Result................................................ 56

Table 4.9. T test result ............................................................................................ 58

Table 4.10. F test result .......................................................................................... 59

Table 4.11. Research Questionnaire....................................................................... 60

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ABSTRACT

This research aimed to empirically prove the effect partially and simultaneously of

external factors, job satisfaction, and job performance towards turnover intention.

In addition, in research external factors concluded role conflict, organizational

professional conflict, and organizational commitment. This research chose the

population in public accounting firm from September 3rd until October 12nd.

Through purposive sampling and questionnaire spread from Google Form, this

research had 80 samples from auditors who worked in public accounting firms

which fulfilled the criteria. This research adopted quantitative research with random

effect model, which used some analysis methods of descriptive analysis, classical

assumption, multiple regression analysis and hypotheses testing. Based on the

result, it was concluded that external factors, job satisfaction, and job performance

affect auditors’ turnover intention. Simultaneously, those three independent

variables provided 72.9% influences towards turnover intention while the rest

27.1% was influenced by other factors.

Keywords: Turnover Intention, External Factors, Role Conflict, Organizational

Professional Conflict, Organizational Commitment, Job

Satisfaction, Job Performance

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INTISARI

Penelitian ini bertujuan membuktikan secara empiris pengaruh secara parsial dan

simultan faktor eksternal, kepuasan kerja, dan kinerja terhadap minat berpindah

kerja. Selain itu, dalam penelitian ini yang termasuk faktor-faktor eksternal adalah

konflik peran, konflik profesional organisasi, dan komitmen organisasi. Penelitian

ini memilih populasi di kantor akuntan publik yang dimulai dari 3 September

hingga 12 Oktober. Melalui purposive sampling dan penyebaran kuesioner dari

Google Form, penelitian ini memiliki 80 sampel dari auditor yang bekerja di kantor

akuntan publik yang memenuhi kriteria. Penelitian ini mengadopsi penelitian

kuantitatif dengan model efek acak, yang menggunakan beberapa metode analisis

analisis deskriptif, asumsi klasik, analisis regresi berganda dan pengujian hipotesis.

Berdasarkan hasil, disimpulkan bahwa faktor - faktor eksternal, kepuasan kerja, dan

kinerja pekerjaan mempengaruhi niat berpindah kerja auditor. Secara bersamaan,

ketiga variabel independen tersebut memberikan pengaruh 72,9% terhadap niat

berpindah kerja sedangkan sisanya 27,1% dipengaruhi oleh faktor lain.

Keywords: Turnover Intention, External Factors, Role Conflict, Organizational

Professional Conflict, Organizational Commitment, Job

Satisfaction, Job Performance

1

CHAPTER I

INTRODUCTION

1.1. Background

The occupation of an auditor is a work-based on complex knowledge and

can only be done by individuals with certain educational abilities and background

(Ardiana, 2014). The occupation of an auditor is needed for companies to audit

financial statements that are presented in accordance with standards that are

generally acceptable or not. One of the jobs of an auditor is to provide information

that is useful to the public for economic decisions made by investors and creditors.

A financial statement audited is the examination of an entity's financial statements

and accompanying disclosures by an independent auditor. Audited financial

statement will be reviewed by Ministry of Finance to prove it has been audited fairly

and presented accordance with standards that applicable. Ministry of Finance can

revoke the public auditor license who report the financial statement that stated not

fairly or not accordance with the standards.

Public accounting firm is a company that contains group of auditors to serve

clients such as businesses, individuals, non-profits and the government. Public

accounting firms provided various kind of services based on the size and the

expertise of the firm. Public accounting services can be divided into three are audit

and assurance, taxation, and business advisory. For audit and assurance service

provided are preparation, review, and auditing of the clients' financial statements,

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while for taxation the preparation of income tax returns and estate and tax planning,

and business advisory are provided consulting and advice involving accounting

systems, mergers and acquisition. Public accounting firms can be divided by based

size and their income in Indonesia; big four and non-big four. Big four accounting

firms in Indonesia earnings almost 65% of income from accounting service sector

using public accounting firms. However, only a third of their total revenue from

accounting and auditing services, the rest come from consulting and advisory

services that large and growing parts of the big four firm’s service offerings. Big

four accounting firms still be the choice of client due to their level of public trust

still higher than non-big four. Big four auditors have high expertise and reputation

compared to non-big four auditors. Therefore, big four public accounting firms will

try maintain the their reputation, public trust, and providing protection to the public

During perform their work the auditors are required to have some kind

specification or knowledge about the financial statement to make and report it. The

main requirement to be auditors are graduated from accounting that are equal to

bachelor. For become a public auditor, individual need to start their career as a

junior auditor if they never worked at public accounting firm, later on as long their

working hours are fulfilled the can be promoted to associate auditor and then senior

auditor. Other specification or knowledge that might help auditors to get promoted

especially in Indonesia are Certified Public Accountant (CPA) and Chartered

Accountant (CA). In public accounting firm usually the one who hold CPA

certification is the one who actually expert in making sure that all of those variable

that already stated in business situations faced in today’s global marketplace

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(www.cpaaustalia.com.au) the financial statements is correct or not. They can do

all of those analysis activities with the help of material that they get while pursuing

this certification, specifically CPA ensures you will be well equipped to tackle any

of the challenging accounting and finance . While CA certification itself help the

CA to have the capability and competency in managing reporting systems that

produce high-value financial reports and other reports in accordance with the

principles of governance, professional ethics and integrity. It can be concluded that

all of those certification may be a help if it applied from Manager Assistant until

Partner position in public accounting firm as the person in charge in reporting the

financial statement. Partner in charge will be revoked their public auditor license if

Ministry of Finance found out the financial report are reported not fair, while

manager assistant or manager sanction are from their public accounting firm. While

senior auditor or below who do not have certification they may be free from

sanction due their limitation of knowledge and working hours.

Auditors are works in the complex tasks due they need to find out the data

that being spread can be anywhere for the evidence related to account audited so

they must be able to work under pressure, this commonly situation occurs due to

several things. The most important factor is time budget pressure that surely

provided by the client and the accounting firm. In this case there are an agreement

between client and accounting firm to ensuring the issuance of audit opinion

according to the schedule. It should straight to the agreement, if the time budget is

passed it will be caused a penalty fee of the client or even the client will do auditor-

switching for the next period. The time budget pressure make the auditor’s emotion

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unstable due to lack of sleep caused by they need to do overtime works, sometimes

they only sleep around 4-5 hours in peak season or even they can overnight at the

office to finish their work during last week of February. Individual with unstable

emotionality are reduced their rationality in the behavioral adaption and their social

adaption in the work environment (Bhagat et al., 2015). Many conflict in work

environment due to individual has an unstable emotion that may provoke their co-

worker’s anger, as a result many individual are feel uncomfortable in their works

that might provoke them to leave from their jobs. This might make the auditor job

satisfaction are low due their complexity task happen in their work condition.

Public Accounting Firm supposed to have a high turnover employee

because it has a duty to provide a professional and independent auditors. The one

who cannot fulfill the requirement should step back from this occupation.

According to Rhode et al. (1976), around 85% of turnover rates on initial hires over

a ten years period. In Indonesia, public accounting firms are classified in companies

that have a high turnover intention rate. According to Setiawan and Ghozali (2005),

newly recruited junior auditors are estimated to be able to survive in their work in

public accounting firms for more than two years with a percentage of less than 50%.

Even very often auditors are volunteered themselves to resign from their current

position; it’s not the matter of their professionalism and independency. But it’s

more related with their external factors, job satisfaction, and job performance.

These condition reflect the previous research, that many accounting graduates have

the perspective that working at public accounting firm only for looking experience

and training before getting better job (Shofiatul et al., 2016).

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According to this case the author would like to limit the scope for the

external factors. For external factors that have been decided are role conflict,

organizational professional conflict, and organizational commitment. All factors

that have been chosen, each has a high level of accuracy.

After taking a deeper observation of those several factors and the previous

research, the researcher already decided to continue the previous research by adding

some new variables with the following tittle, “Factors that Affecting Auditor

Turnover Intention”.

1.2. Research Problem

Public accounting firms are known having high employee turnover

intention. High turnover intention might be a problem in public accounting firms

that will lead a complaint from clients and managers because works of new

employees are lack of experiences (Jannah et al., 2016). Beside that public

accounting firms will spend the fee covers the training cost that has been invested

in the employees and the recruiting and retraining cost.

Based on the description above, there are several factors that might

influence an auditor's turnover intention, including external factors, job

performance, and the job satisfaction between an auditor's turnover intentions. It

can be formulated research problems as follows:

1. Do external factors affect auditors’ turnover intention?

2. Does job satisfaction affect auditors’ turnover intention?

3. Does job performance affect auditors’ turnover intention?

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1.3. Research Objectives

This research is only limited to problems related to the analysis of factors

that influence turnover intention auditors who work in the Public Accounting Firm.

Many factors influence turnover intention, but this study is limited to organizational

variables consisting external factors (role conflict, organizational professional

conflict, and organization commitment), job performance, and job Satisfaction.

Research will compare the conditions of the public accounting firm in the Jakarta.

1.4. Research Scope and Limitation

1. Scope

This study conducted to auditors who worked at public accounting firms located in

Jakarta, and divided into two according to size; big four and non-big four.

2. Limitation

This research also has some limitations, which are:

a. Auditors who worked in public accounting firms located in Jakarta.

b. Auditor who has position junior auditor, associate auditor, and

senior auditor.

c. Auditors who have completed their education in accounting, at least

Bachelor.

1.5. Research Benefit

Based on the objectives to be achieved in this study, the expected uses are:

1. Practical usability

Practical uses in this study include:

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As input material in considering turnover intention making to

improve company performance, and

2. Institutional Use

This research has operational uses, namely as reference section and

as reference material to add to the repertoire of science and to hold

further research on decreasing the turnover intention of employee.

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CHAPTER II

LITERATURE REVIEW

2.1. Two factors theory

The two factors theory first was introduced by Frederick Herzberg in 1959.

According to Robbins (2009), he believed that there are two components to

determining employees working attitudes and level of performances, which are

Motivation and Hygiene Factors. Motivation Factors are intrinsic factors to increase

employees’ job satisfaction, while Hygiene factors are extrinsic factors to prevent

any employees’ dissatisfaction. Herzberg advance that full supply of Hygiene

Factors will not necessary result in employees’ job satisfaction. To improve

employee performance and productivity motivation factors can be included.

Moreover, Herzberg divide the conditions that affect a person's attitude towards his

work; satisfiers group and dissatisfies group. The satisfiers or motivator group are

the factors or situations that are proven as sources of job satisfaction which consist

of accomplishment, recognition, work itself, responsibility and advancement. The

presence of these factors can lead into the satisfaction, but the absence of this factor

does not always result in dissatisfaction. Whereas dissatisfies group are factors that

are proven to become provenance of dissatisfaction which consisting of technical,

salary, interpersonal relations, conditions of work, job security and status

supervision. Advancement to this condition will deduct or eliminate dissatisfaction

feeling, but it will not cause satisfaction because he is not a source of job satisfaction

itself.

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2.2. Expectancy Theory

Expectancy theory is theory developed by Vroom in 1964. According to

Lunenburg (2011) expectancy theory can be in the four assumption. First

hypothesis people take part in organizations, how individuals respond to the

organization with excitement about their necessity, motivations, and past

experiences. Second hypothesis is that an individual’s behavior is a result of

conscious selection, people are free to choose those behavior proposed by their own

expectancy deliberation. Third hypothesis, people want various kinds from the firm.

Fourth hypothesis to optimize the result for them, people will choose several

substitutes. Expectancy theory has various important indication to motivate

employees for boosting employee motivation by change the individual’s effort-to-

performance expectancy, performance-to-recompense expectancy, and recompense

valences (Lunenburg, 2011).

2.3. Turnover Intention

One of the serious problems faced by the organization is the turnover

intention. Turnover intention is individual’s desire with full consciousness to leave

the organization where these individuals work (Robbins & Judge, 2013). According

to Pradana and Salehudin (2015), they defined turnover intention as a mental

decision between a person’s belief towards work and the choice to stay or leave the

job. While Lin et al. (2017), defined turnover intention as intentional and aware

intentions to leave the organization in the predictable future. High turnover

intention in organization are problem that will causes complaint from clients and

managers because works of new employees are lack of experiences. Beside that

10

high turnover intention reduce workplace morale and constrain employees from

establish any commitment or recognize problem in organization (Lin et al., 2017).

The high turnover intention in the organization causes more potential costs to be

incurred by the organization (Srimindarti et al., 2017). The fee covers the training

cost that has been invested in the employees and the recruiting and retraining cost

(Zhang, 2016). According to Lin et al. (2017), using conservation of resources

found out when worker do not have enough resources to deal with job problems,

their prolonged nerves and pressure are probably advanced and enlarge.

2.4. Role conflict

Role theory analogies that every single person has a role, sometimes

individual may have multiple roles but these can be caused in one function. Role

theory stated that when the expected behavior from an individual is inconsistent,

such as role conflict, they will be stress or unsatisfied (Jannah et al., 2016).

Palomino and Frezatti (2016), role conflict is born from two or more role

requirements, it makes the problem to their work of one makes the other work more

complicated. When employees meet incompatible demand expectation role conflict

can be occurs (Celik, 2013). According to Montgomery (2011) role conflict role

conflict arise when employee: assume that they will be evaluated in a several way

among one or several contend role designators, the view of the role designator will

affect their evaluation, understanding the condition to whom their reports are

reported will affect their performance evaluation. While Tarrant and Sabo (2010),

defined conflict can happen when: new aspect needed new skills, participating in

decision making processes, required to manage an personal profile within a

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management team, knowledge to understand the new technologies, techniques, or

government regulations, and an less professional training that makes them are not

allow them to accompany such changes effectively.

2.5. Organizational professional conflict

In occupation such as medicine, law, and services are provided through sole

proprietorships or small partnerships, while the practitioner in organizations are free

to do professional judgment with organizational and external compulsion (Shafer

et al., 2001). According to Brierley and Cowton (2000), to specifying levels of

capability relating to specific ability and basic knowledge, individual are look for

to define standards of conduct in self- enforced ethical codes. Conflict between

professional and organizational may occurs due values arising from salaried

employment in bureaucratic organizations in the context of a variety of professions

(Shafer, 2002). Organizational and professional values can be auditor potential

conflicts and can be a variety of work arrangements. According to Sorensen and

Sorensen (1974), individuals at higher ranks in larger public accounting firms

scored higher on professional orientation, these behaviors encourage a focus on

organizational goals, not professional goals. While Shafer (2002), found out

employees will have less professional autonomy and place less emphasis on

professional values in larger public accounting firms, although the findings on this

issues can be vary. According to Aranya and Ferris (1984), accountants who

worked in industry have higher levels of organizational professional conflict than

accountants who worked in public accounting. A related organizational

professional’s conflict information should be disclosed by management to protect

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the public interest. If the management are not disclosed the information it may affect

to loss to manage client's policies, choice of clients to be served, services provided,

and compensation arrangements.

2.6. Organizational Commitment

Organizational commitment as the individual’s relative strength

identification on an organization and its involvement in a particular organization

(Parker & Kohlmeyer, 2005). According to Mowday et al., (1982) organizational

commitment can be seen in the employees who serve the organization according to

their job and work wholeheartedly for the benefit of the organization and they will

keep their membership in the organization. Organizational literature are important

variable to identified organizational commitment to understanding the work

behavior of employees in organizations (Yahaya & Ebrahim, 2016). Aydin et al.

(2011) organizational commitment is a desire to keep organizational affiliation,

recognition with the goals, success of organization, the fidelity of a worker, and a

willingness company success. While Pool and Pool (2007), Organizational

commitment shows an individual recognize himself or herself in the organization

and how much his/her commitment to the organization to achieve the goals. A

commitment factor is needed to connect employees and organizations to make

organization success. Factors that involved in the organization; the certainty belief

and acceptance of the values and organizational goals, the desire to exert every

effort for the sake of the organization, and a strong desire to remain a member of

the organization. Job performance, employee satisfaction, and turnover has been

related to organizational commitment to achieve positive organizational outcomes

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(Yahaya & Ebrahim, 2016). If employees have a high commitment to the

organization, the employees have confidence in the vision of the organization so

they will be satisfied (Srimindarti et al., 2017).

2.7. Job Satisfaction

Job satisfaction is someone’s feeling about his job whether positive or

negative, employee perceptions about whether they enjoy the job or not, is created

from their experiences (Srimindarti et al., 2017). Robbins and Judge (2013), defines

job satisfaction as positive feelings about a job, which is the impact or results of the

job various aspects evaluation. Meanwhile, Wood et al. (1998) defines job

satisfaction as the extent to positively or negatively individual feelings about their

job, which is a person’s emotional response to the task as well as the physical and

social conditions in the workplace. According to Mishra (2013), Job satisfaction

define as a common perspective which is the result of various specific perspective

in three areas; certain job components, personal aspects, and group relationship

outside the job. Job satisfaction can be acquired from many interconnected factors.

Every factor has its own significance and which cannot be disregarded. Several

component that may affect job satisfaction:

1. Sex: In most of the observation, it is revealed that usually women

tend to be satisfied with their job rather than man. This may be

affected by multiple role played by when they take occupation

beside at home. Women are likely to work with kind environment,

friendly social position in spite of the salary was low.

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2. Age: Several researchers found distinct outcome in vary groups on

the connection between age and job satisfaction. Many people argue

that age has no relation with job satisfaction but this connection has

relevance in some job situations. In several groups, job satisfaction

will be higher with growing age factors than others groups without

age factors.

3. Education: Several researchers show there is possibility when

individual with more educated to feel less satisfied, otherwise the

less educated individual to feel more satisfied. Other researchers

found there is no relation between educations to companies'

advancement policy

4. Job-Time: researchers found that job satisfaction will decrease as

time goes by.

5. Work-Type: Type of job was the most important factors to jobs

satisfaction. Lot of experiments shows the habitual or regular work

can decrease the job satisfaction.

6. Skill required: When skills can reach a certain level, it will be an

origin of satisfaction for employee. Work satisfaction in salaries are

leading when satisfaction in skill has substantially decreased.

7. Status of Occupation: Occupational status have a relation with

intelligence, income and year of education. Researchers define out

employee that have less social status and prestige will be dissatisfied

in their jobs.

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8. Responsibility: Responsibility have big contribution to job

satisfaction. Observation on responsibility of managers have been

discovered give more influence to job satisfaction.

9. Wages or salaries: Wages or salaries played most prominent factor

for job satisfaction. Job satisfaction will increase when employees

get more salaries, but this may not lead for covering all employees’

satisfaction. Some research founded wages or salaries were rated

well hit to increase the job satisfaction, but there is other factors like

safety and chance for improvement by educated people is much

higher to increase the job satisfaction than salary.

10. Condition of Work: Pleasant work environment are tended to be

classified as a major component also. Work condition with less

exhaustion will increase the job satisfaction.

11. Benefits: Other benefits and facilities have been slope as a major

components. Several observation show that highly educated

employees with high position in company get more benefits and

facilities provided by the company or firm that employ them.

12. Security: Several observations shown that employee want a stable

condition. The higher stable condition will affect to increase for

employee job satisfaction. Other observations found security does

not affect to employee who have high education.

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13. Promotion opportunity: Some research’s show that employee need

to be promote after works in several years. Get promoted will give

more satisfy to employee.

If employees are fulfilled with the various dimensions of the job they will

not look for another job. It can be said the job satisfaction is strongly associated

with the turnover intention.

2.8. Job Performance

Basically, in an organization, employees really need employees who can

meet the criteria and goals of the company, because employees are a key success

factor in an organization or company. Therefore the performance of an Auditor or

employee will have a direct impact on the condition of the company. According to

Motowidlo and Kell (2012), they define job performance into a person's behavior

in a certain period of time to measure how much the value of organization.

Performance is determined by the auditor’s achievement assessed by their

supervisors (Jannah et al., 2016). A definition of performance should allow for

variation attributable to differences in

1. Traits measured in selection programs.

2. Attend training and development programs.

3. Exposure to motivational interventions and practices.

4. Situational constraints and opportunities.

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8 major dimensions of performance:

1. Certain tasks the job skills

2. Certain tasks nonspecific job skills

3. Writing and oral communication

4. Demonstrating skills

5. Discipline

6. Team performance

7. Supervision

8. Management and administration

The auditors who are considered to have low performance by his supervisor,

have a higher turnover intention. But, the auditors with high performance will not

leave their job because they are motivated by their supervisor. The motivation is

given by the firm to prevent high performing employees to leave the firm. The firm

offer opportunity for promotion and bonuses. Muchinsky and Wells (1985) found

that the turnover phenomena will be very low in most well performing employees.

2.9. Previous Research

Some researchers had conducted researches about variables that may

influence the price to book value. Those previous researches will help the researcher

to identify and highlight the influential variables and record significant findings

from researches which had been conducted (Sekaran & Bougie, 2011). The

researcher has summarized some previous research from published journals which

has price to book value as dependent variable.

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1. A research by Jannah et al. (2016) with the title of “Determinant of

Auditors’ Turnover Intention From Public Accounting Firm”

analyzed factors that may affect the auditor turnover intention in

public accounting firm such as; job satisfaction, affective

commitment, continuance commitment, job performance, role

conflict, and role ambiguity. The study was conducted at 2015 and

the samples are from public accounting firm in East Java and using

the Smart-PLS to process statistical data. The result of this study

showed that affective commitment, and continuance commitment

have a negative influence to turnover intention while role conflict

and role ambiguity have a positive influence to turnover intention.

Job satisfaction and job performance are failed to show negative

influence towards turnover intention in this study.

2. A research by Srimindarti et al. (2017) with the title of “Antecedents

of Job Satisfaction and the Influence on Turnover Intention”. They

test the effect of the influence of leadership style and organizational

commitment towards job satisfaction and leadership style,

organizational commitment, and job satisfaction on turnover

intention. They use multiple regression analysis to analyze the data.

The result of this study indicate there is positive effect on job

satisfaction by leadership style and organizational commitment.

While leadership style, organizational commitment, and job

satisfaction have a negative effect on turnover intention.

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3. A research by Kalbers and Cenker (2007) with the title of

“Organizational commitment and auditor in public accounting”.

They test auditors in public accounting firms in context

organizational commitment within the important of antecedents,

correlates, and consequences. This study using integrated model and

tested using structural equation modeling techniques with samples

auditors from regional public accounting firms that located in major

metropolitan in USA. This study found out role ambiguity and

turnover intention have less effect to auditors with more experience,

while they get more affection for their organization.

4. A research by Shafique et al. (2018) with the title of “The Nexus of

Ethical Leadership, Job Performance, and Turnover Intention: The

Mediating Role of Job Satisfaction”. They test the influence of

ethical leadership towards employees’ job satisfaction, job

performance, and turnover intention. The result of this study showed

employee’s job satisfaction and job performance have positive

effect, while employees’ turnover intention has negative effect in

this study.

5. A research by Mubako and Mazza (2017) with the title of “An

Examination of Internal Auditor Turnover Intentions” analyzed job

satisfaction and staff retention as factors towards turnover

indentation. The result organizational-professional conflict,

restricted access to documents and personnel, and the existence of a

20

program of using the internal audit function as management training

ground have positive effect towards turnover intention.

2.10. Hypothesis Development

Hypothesis is a tentative, yet testable statement, which predicts what the

researcher’s expect to find in conducting the research and is derived from the theory

on which the conceptual model is based on (Sekaran & Bougie, 2011). This study

investigate factors that affect the auditor turnover intention. The independent

variables in this study are external factors, job satisfaction, and job performance

while the dependent variable is turnover intention. Jannah et al. (2016), auditor has

two roles, as auditor that must be independent and as a management service that

must be close to the client. This condition can cause role conflict for the auditor.

The level of employee’s organizational commitment can affect the turnover

intention if the employees have a strong commitment to the organization, it will

effect on the decrease of turnover intention (Srimindarti et al., 2017). While Shafer

(2002), organizational professional conflict happen when an auditor found out

misstatement happen but their supervisor, manager, or partner asked to ignore that,

but as an auditor who have responsibility to report the misstatement. According to

Jannah et al. (2016) auditors who joined public accounting firm who are satisfied

with the job will be happy to do the job and not trying to find alternative

employment while they tends to leave the organization in early stages of his career

if they are not satisfied. The auditors who are considered to have low performance

by his supervisor, have a higher turnover intention while auditors with high

21

performance will not leave their job because they are motivated by their supervisor

to prevent high performing employees to leave the firm (Jannah et al., 2016).

Researcher has formulated some hypotheses which will be tested in this

research. Those hypotheses are:

Hypothesis 1 : There is an effect of external factors towards turnover intention

Hypothesis 2 : There is an effect of job satisfaction towards turnover intention

Hypothesis 3 : There is an effect of job performance towards turnover intention

22

2.11. Research Framework

Figure 2.1 Research framework

There are two types of variables involve in this research, which are

independent variables and dependent variable. Independent variables consist of

external factors, job satisfaction, and job performance. While dependent variable

has one variable, which is turnover intention.

External Factors

Job Satisfaction

Job Performance

Turnover Intention

23

CHAPTER III

METHODOLOGY

3.1. Research Design

This research is utilizing quantitative approach. According to Creswell

(2003), quantitative approach let the investigator apply for improve knowledge, use

method of research such as experiments and surveys, and gather data on

predetermined instruments that yield statistical data. It uses data that are in the form

of numbers and provides fundamental connection among empirical observations

and mathematical expression to prove or disapprove a notion or hypothesis

(Neuman, 2006). Quantitative researchers focus on measuring variables and testing

hypotheses, which are linked to general causes explanations.

This study aims to analyses the relationship between independent variables

external factors, job satisfaction, and job performance with the dependent variable

ethical judgment. The method used in this study is a multiple linear regression

analysis method. Multiple linear analysis methods are used to examine a particular

population or sample, the techniques used in sampling are generally done randomly.

This study uses primary data in the form of questionnaires as reference material for

analysis in primary data collection. The researcher distributed questionnaires to the

respondents by a mail questionnaire, the researchers conducted data retrieval by

sending written questionnaires by post or email.

Some of the things listed as the contents of the questionnaire are about

external factors, job satisfaction, and job performance with consideration of the

auditor turnover intention for the respondents.

24

The questionnaire distributed is divided into (5) five main parts, namely:

1. The first section include a number of general questions associated to

the demographic profile of respondents.

2. The second part include a number of questions associated to role

conflict, organizational professional conflict, and organizational

commitment in their workplace.

3. The third section include a number of questions associated to auditor

job satisfaction, either happy or not.

4. The fourth section include a number of questions associated to

auditor performance from their perspective and their supervisor.

5. The fifth section include a number of questions associated to how

much they want to quit from their job as an auditor to determine the

auditor turnover intention.

The instructions for filling out the questionnaire are made in a simple and

clear to convey the research objectives and facilitate the respondents in filling out

the questionnaire. After the respondent answered, a questionnaire was examined

which was answered by the respondent regarding the completeness of filling out

the questionnaire which was an important point in the study as an analytical

reference material. Measurements were made using a five-point Likert scale, using

a score of 1 to 5 (1 = strongly disagree and 5 = strongly agree) to measure each

respondent's answer to the understanding held on the ethical judgment problem

examined. The higher the scale value, the higher the understanding of respondents

25

towards the values of turnover intention. To measure the opinions of respondents

used the details of the assessment of respondents' score statements in the following

table:

Table 3.1

Statement Score Assessment

Answer Score

Strongly Agree 5

Agree 4

Neutral / Doubt 3

Disagree 2

Strongly Disagree 1

3.2. Operational Definition of Variables

The research conducted in this study has a title, namely "Factors that Affect

Auditor Turnover Intention". This study uses 2 (two) types of variables as follows:

3.2.1. Dependent Variable

Dependent variables are variables that are the main concern in an

observation. This research using auditor turnover intention as the dependent

variable. According to Schyns et al. (2007), employees who voluntarily want to

change jobs or companies can be interpreted as employee’s turnover intention.

Employee’s turnover intention can be leaded by many factors such as; external

factors, job satisfaction, job performance, etc. In this research, external factors itself

https://www.emeraldinsight.com/author/Schyns%2C+Birgit

26

contains role conflict, organizational professional conflict, and organizational

commitment will be elaborated together with job satisfaction and job performance

whether it will affect turnover intention.

3.2.2. Independent Variable

Independent variable is a variable that affects the dependent variable, both

positively and negatively (Sekaran & Bougie, 2011). This study uses several

independent variables which:

1. External factors

External factors in this research contains of role conflict,

organizational professional conflict, and organizational

commitment.

1.1.Role Conflict

Every single person has a role, sometimes individual may have

multiple roles in their work. The existence of multiple roles in one

functions can cause conflicts. Role conflict occurs if a person has

some role in one function (Shofiatul et al., 2016). Auditor has two

roles, first, individual as auditor. Second, individual as a

management service. Auditor as a management service must be

close to the client. But, as auditor, he must be independent. This

condition can cause conflict for the auditor.

1.2.Organizational Professional Conflict

The most important characteristics of professions are not only

related to technical competence but also with ethical propriety.

27

According to Brierley and Cowton (2000), people are going to

establish standards of conduct in self- enforced ethical codes to set

levels of competence related to specific skill and knowledge base.

Organizational professional conflict might happen when an auditor

found out misstatement happen but their supervisor, manager, or

partner asked to ignore that, but as an auditor who have

responsibility to report the misstatement.

1.3. Organizational Commitment

According to Srimindarti et al. (2017), to measure organizational

commitment, they used employees believe and accept the

organizational goals, urge to remain or quit the organization

reflected in absenteeism and employee turnover. While Parker and

Kohlmeyer (2005) defines organizational commitment as the

individual’s relative strength identification on an organization and

its involvement in a particular organization.

2. Job satisfaction

Robbins and Judge (2013), defines job satisfaction as positive

feelings about a job, which is the impact or results of the job various

aspects evaluation.

3. Job performance

Motowidlo and Kell (2012), they define job performance as the total

expected value to the organization of the variant behavior that a

personal accomplish over a standard period of time.

28

3.3. Sampling Design

Sampling is the process of selecting an appropriate number of the right subjects

from the population as the representatives of the research (Sekaran & Bougie,

2011). If a sampling is done correctly, the result from statistical analysis can be

used to conclude a whole population.

3.3.1. Size of Population

According to Sekaran and Bougie (2011), they defined population as the

set of whole group individuals or objects that the researcher are interested to

analyze. Population is a majority of individuals or objects which is not likely to

manage; therefore there are several parts of population will be selected for the

research. This research population is focused on auditor who worked in public

accounting firms in Jakarta. Based on public accounting firms in Jakarta, there are

2 categories; big four and non-big four.

3.3.2. Size of Sample

Sekaran and Bougie (2011) defined sample as a subset of population which

are going to assess the problems in the research. Probability and nonprobability

sampling are used in sampling design (Sekaran & Bougie, 2011). Nonprobability

sampling will be used to this study due the samples do not have a known or

predetermined chance of being selected as subjects, with the target in purposive

sampling. This research used purposive sampling due only specific types of sample

which are provide the necessity of information. In determining sampling the

29

researcher set criteria and purposes of the study. These are the following criteria of

the samples:

1. Auditors who worked in public accounting firms located in Jakarta.

2. Auditor who has position junior auditor, associate auditor, and

senior auditor.

3. Auditors who have completed their education in accounting, at least

Bachelor 1.

Table 3.2

Sample Proportion

No Criteria Number of samples

1 Auditors who works in big four Public

Accounting Firms ( PWC, EY, Deloitte,

KPMG)

40

2 Auditors who works at non-big four Public

Accounting Firms in Jakarta

60

Total Samples 100

The researcher set the confidence interval 95% with 5% margin of error for

this study. Sekaran and Bougie (2011) they said that the sample size larger than 30

and less than 500 are adequate for most research. In addition, in using multiple

regression analysis the sample size should be ten times or more as large as the total

30

variables which are used in the research. Thus, as this research uses four variables,

the sample size should be 40 data (4 variables multiply by ten times).

3.4. Research Instrument

This research will gather data from questionnaire that took questions that

had been done by previous research. For role conflict question, job satisfaction, job

performance, and turnover intention conducted by Jannah et al. (2016), while

organizational professional conflict and organizational commitment by Shafer

(2002). The analysis tool that will be applied in this research is statistical tool of

SPSS (Statistical Package for the Social Sciences) version 23. This research uses

SPSS to assist in processing statistical data precisely and quickly, and produce

various outputs in this research, such as normality, heteroscedasticity,

multicollinearity, and multiple regression.

This research also uses Google Form as a place to make a questionnaire and

receive the returned questionnaire that has been answered by the respondent. The

other instruments that mainly used in this research are Microsoft Excel 2016 in

transforming the raw data which are obtained from Google Form.

3.5. Statistical Analysis

3.5.1. Descriptive Statistics Analysis

Descriptive statistics will organize and summarize information of each

variable through the calculation of various descriptive measures such as average,

maximum, minimum, and standard deviation (Weiss, 2012).

31

Mean is average value of the data, which is obtained by adding up the data and

dividing by the number of observations. Mean can be formulated as follows

(Schwert, 2010):

Where:

𝑁 = number of observations in the current sample

Max and Min are the maximum and minimum values of the data in the current

sample (Schwert, 2010).

Standard Deviation is a measure of dispersion or spread of data around the average

(Schwert, 2010). The smaller the standard deviation, the narrower the ranges

between the lowest and highest scores closely to the average score. Schwert (2010)

defined the standard deviation by:

Where:

𝑁 = number of observations in the current sample

�̅� = mean of the series

32

3.5.2. Data Quality Test

This research uses the questionnaire instrument as a data source. The

questionnaire used in the study was tested first so that the quality of the data used

in the research can be said to be valid data. Therefore, a validity test and reliability

test is carried out as part of the data quality test.

3.5.2.1. Validity Test

According to Ghozali (2013), validity test is used to measure whether a

questionnaire is valid or not. Questionnaire can be valid or not valid if the question

contained in the questionnaire is able to show something that will be measured by

the questionnaire. Testing the validity of the research can be seen by looking at the

value of Correlated Item-Total Correlation with the following criteria: if the value

of r count is greater than r table and the value is positive (at a significant level of

5% or 0.05), the indicator is said “valid ", and vice versa (Ghozali, 2013).

3.5.2.2. Reliability Test

Reliability testing is carried out after validity testing and only valid

questions are being tested. Reliability Test has a basic concept called consistency.

Hair et al. (2010) defined reliability as an approximation of the level of consistency

between several variable measurements. This test is conducted to test the feasibility

of processing data whether the instrument is acceptable or reliable. To test

reliability of the questionnaire this research used the Cronbach Alpha coefficient

formula. The Cronbach Alpha provision range value set by Hair, et al (2010):

33

1. 0,00 - 0,20 is less reliable;

2. > 0.20 - 0.40 is slightly reliable;

3. > 0.40 - 0.60 is quite reliable;

4. > 0.60 - 0.80 is reliable, and

5. > 0.80 - 1.00 is very reliable

3.5.3. Classical Assumption Test

3.5.3.1. Normality Test

The normality test is needed to check whether the dependent variable or

independent variable is normally distributed or not (Sugiyono, 2010). The best

regression model is normal distribution or close to the normal. Normality test is

needed because the regression analysis assumes that residuals follow normal

distribution (Erlina, 2007). The basis for decision making from the normality test is

Lilliefors (Kolmogorov-Smirnov) with a significance level of 0.05 or 5% which is

stated by:

1. If the significance value is> 0.05 or 5% then the data is normally

distributed

2. If the significance value is <0.05 or 5% then the data not normally

distributed

3.5.3.2. Multicollinearity Test

According to Ghozali (2013) multicollinearity test used to test a regression

model that has a correlation between independent variables or not. While Jeeshim

(2002) stated that multicollinearity is a state where high degree of correlation occurs

34

among several independent variables in the research, which commonly happens due

to incorporation of a large number of independent variables in regression model.

The cause of multicollinearity is some of the independent variables measure the

same concepts or phenomena (Jeeshim, 2002). Regression model should not have

a correlation between independent variables.

According to Ghozali (2013) a regression model are free from

multicoliinearity if the tolerance value ≤ 0.10 or equal to VIF value ≥ 10. The

multicollinearity can be assessed by analyzing the correlation matrix to detect

multicollinearity problem (Heinecke, 2011). The table below shows the correlation

coefficient which is shown by R value.

Table 3.3

Multicollinearity test

R Value Interpretation

𝑟 ≤ 0.3 Very weak correlation

0.3 ≤ 𝑟 ≤ 0.5 Weak correlation

0.5 ≤ 𝑟 ≤ 0.7 Moderate correlation

0.7 ≤ 𝑟 ≤ 1 Strong correlation

Source: Moore & Flinger, 2013

35

The correlation among two variables is mostly considered strong when r

value is larger than 0.7. Therefore correlation coefficient should be below 0.7 to

avoid biases from multicollinearity (Heinecke, 2011). Hence, when the value of a

variable exceeds 0.7, that variable will be excluded to solve the multicollinearity.

3.5.3.3. Heteroscedasticity Test

The heteroscedastic test manage to examine the variance inequality from

the residuals other studies. Homoscedasticity occur when the variance of one study

to another research remains (Ghozali, 2013). A good regression model shows

homoscedasticity and has no heteroscedasticity issue; it means the regression model

is acceptable (Santoso, 2010).

The heteroscedasticity test is carried out by considering the significance of

the research variables tested by the Glejser test, taking into account the significance

above the confidence level (> 5%).

Heteroscedasticity tests can be detected by looking at the graph plots

predicted values of variables with residuals or by looking at the presence or absence

of certain patterns on the scatterplot graph. If it is found like dots that form a wavy

pattern, widen, then narrow it regularly, it becomes an indication that

heteroscedasticity has occurred. But on the contrary, if there are no clear patterns

or points that are spread out above or below the number 0 on the Y axis, then it can

be said free from heteroscedasticity (Ghozali, 2013).

36

3.5.4. Multiple Regression Analysis

According to Salam (2008), they define multiple regression as the

correlation among a continuous outcome variable and one or various independent

variables in one equation. Multiple regression analysis evaluate the degree and the

characteristic of relation among independent and dependent variable (Widarjono,

2009).

Multiple regression analysis are chosen due three independent variables are

set for this research. The dependent variable is turnover intention while the

independent variables are external factors, job satisfaction, and job performance.

The linear regression equation can be formulate:

𝒀 = 𝜷𝟎 + 𝜷𝟏𝑿𝟏 + 𝜷𝟐𝑿𝟐 + 𝜷𝟑𝑿𝟑 + 𝜺

Where:

Y = turnover intention

𝛽0 = intercept/constant (value of Y when X1-X5 = 0)

𝛽1 − 𝛽3 = partial regression coefficients

X1 = external factors

X2 = job satisfaction

X3 = job performance

𝜀 = random error

37

The value of partial regression coefficient 𝛽1 − 𝛽5 has a very important role

to measure the marginal contribution of independent variable to dependent variable,

by holding all other variables are constant (Schwert, 2010).

3.5.5. Hypotheses Testing

The hypotheses testing are establish to analyses the influence of

independent variables to dependent variable throughout this research. There are two

types of hypotheses, which are null hypothesis (βn = 0) that represents by Ho and

alternative hypothesis (βn ≠ 0) that represents by Ha. Null hypothesis shows no

significant influence of the independent variable towards the dependent variable. In

contrast, alternative hypothesis shows a significant influence of the independent

variable towards the dependent variable.

3.5.5.1. T-Test

The t-test is performed to specify whether or not two variables relate to

different averages. This test uses a confidence level of 95% or with a significance

level of five percent (5%), the value of α = 0.005 with the criteria:

1. If the probability is <0.05, then Ha is rejected and Ho is accepted,

these show that independent variable have no significant effect

towards the dependent variable.

2. If the probability is> 0.05, then Ha is accepted and Ho is rejected

these show that independent variables have significant effect


38

The t-test will help researcher in determining the partial influence among an

independent variable towards dependent variable. The hypotheses of t-test are:

1. H01: β1 = 0 or if probability t-statistics > α then there is no significant

partial influence of external factors towards auditor turnover

intention.

Ha1: β1 ≠ 0 or if probability t-statistics < α then there is a significant

partial influence of external factors towards auditor turnover

intention.


partial influence of job satisfaction towards auditor turnover

intention.


partial influence of job satisfaction towards auditor turnover

intention.


partial influence of job performance towards auditor turnover

intention.


partial influence of job performance towards auditor turnover

intention.

39

3.5.5.2. F-Test

To test the overall regression this research use F. To indicate whether all of

the independent variables have a simultaneous influence, F statistical test is used

(Ghozali, 2013). Tests that use hypotheses use a significance level of 0.05 (∝ - 5%).

The significance level used is 5% and the confidence level used is 95%. The basic

decisions for f-test are:

1. Probability of f-statistics > 0.05, Ho is accepted and Ha is rejected,

indicate that all independent variables are not simultaneously

significant towards the dependent variable.

2. Probability of f-statistics < 0.05, Ho is rejected and Ha is accepted

Indicate that all independent variables are simultaneously significant


The f-test will help researcher in determining the simultaneous influence of

a set of independent variables towards dependent variable. The hypothesis of f-test

is:

H0: β1 = β2 = β3 = 0 or if probability f-statistics > α then there is no significant

simultaneous influence of external factors, jobs satisfaction, and job performance

towards auditor turnover intention.

Ha: at least there is one βi ≠ 0 or if probability f-statistics < α then there is significant

simultaneous influence of external factors, jobs satisfaction, and job performance

towards auditor turnover intention.

40

3.5.5.3. Coefficient Determination

Coefficient of determination explains how much the independent variables

affect the dependent variables (Winarno, 2011). Coefficient of determination can

be analyzed though R2 if the number of independent variables is less than two or

adjusted R2 if regression model has more variables. As supported by Gujarati

(2004) adjusted R2 is a better measure than R2 since adjusted R2 will only increase

if the absolute t-value of the added variable is greater than one, unlike the R2 which

has non-decreasing function if independent variable is added.

The value of adjusted R2 can range from 0 to 1 (0 < adjusted R2 < 1):

1. If adjusted R2 is close to 0, it indicates that independent variables

has weak capability to explain dependent variable.

2. If adjusted R2 is close to 1, it indicates that independent variables

has strong capability to explain dependent variable.

The closer the coefficient of determination value to 1, the more capability

of independent variables to influence the dependent variable by providing more

complete information to predict the variance of dependent variable (Baltagi, 2008).

41

CHAPTER IV

RESULT ANALYSIS, DISCUSSION, AND IMPLICATION

4.1. Data Description

This research was conducted using a questionnaire containing 28

statements, which objective to test the effect of external factors, job satisfaction,

and job performance towards employee turnover intention. Questionnaires are

given to external auditors who work in public accounting firms from junior auditors

to senior auditors to become respondents to this research. The respondent criteria

used in this questionnaire are junior auditors to senior auditors in the Jakarta area

who work in the public accounting firms and / or people who have worked as

external auditors in the position of junior auditors to senior auditors in public

accounting firms. The questionnaire was distributed from September 3rd, 2018 to

October 12nd, 2018. Researchers conducted questionnaires through google form to

public accounting firms located in Jakarta. Before completing the questionnaire the

researcher conducted an inquiry to convey the purpose and objectives of this study.

In the inquiry process respondents who did not agree could not participate in filling

out this questionnaire. The following is the number of questionnaires processed in

the study:

42

Table 4.1

Research questionnaire

Number Description Total

1 Distributed questionnaire 100

2 Questionnaire returned 86

3 Questionnaire cannot be processed 6

Questionnaire processed 80

Based on the table, there are 100 questionnaires whose distribution is done

using google form. There were 86 questionnaires that were returned and there were

6 questionnaires that could not be processed because the respondents filled out the

questionnaire carelessly. The researcher chose to use Google form to collect data

rather than using the method of collecting data by spreading questionnaires directly

to public accounting firms in order to make the data collection time more efficient

due the time to collect data was relative short. Researcher divides public accounting

firms into 2; big four (PWC, EY, KPMG, and Deloitte) and non-big four. The

following are the results of the respondent's workplace from the questionnaire:

43

Figure 4.1

Respondent’s workplace

Based on the figure above, respondents who filled out the questionnaire

were around 66.3% or 53 people worked in non-big four and 33.8% or as many as

27 people worked in the big four. The respondent criteria in this questionnaire is

auditors who work in public accounting firm in Jakarta with a junior auditor

position up to the senior auditor who had completed a minimum formal

undergraduate degree (Bachelor). This study expects the respondent to have

sufficient knowledge in examining the client's financial statements which is his or

her responsibility as an external auditor. The description of the respondent can be

seen in the diagram below.

44

Figure 4.2

Respondent’s description

The figure shows that the respondents in the criteria for the most positions

were occupied by junior auditors with a total of 34 people (42.5%) while for

associate auditors as many as 26 (32.5%), and the remaining 20 people (25%) were

senior auditors.

The criteria for the most years of service are filled by respondents whose

working period is from 1 to 2 years with a total of 32 people (40%), less than 1 year

as many as 26 people (32.5%), 17 people (21.3%) are respondents who work for 3

to 5 years while 5 people or 6.3% are respondents who work for public accounting

firms for more than 5 years.

45

4.1.1 Descriptive Statistics

Descriptive statistics are used to provide an overview of data on the

variables used. This data will be processed into information about the maximum,

minimum, average (mean) and standard deviation of all variables in this study,

including turnover intention (Y), external factors (X1), job satisfaction (X2), and

job performance (X3). Tabulated data are all respondents' answers to the statements

contained in the questionnaire. The researcher used a tool to process data using the

Statistical Product and Service Solutions (SPSS) program version 23. The following

are the results of descriptive statistical analysis in the research presented in the

following table:

Table 4.2

Variable Descriptive Statistics

N Minimum Maximum Sum Mean

Std.

Deviation Variance

Statistic Statistic Statistic Statistic Statistic

Std.

Error Statistic Statistic

Job

Performance 80 15 30 1769 22.11 .347 3.106 9.645

External

Factors 80 13 30 1820 22.75 .486 4.347 18.899

Turnover

Intention 80 16 40 2556 31.95 .502 4.486 20.124

Job

Satisfaction 80 16 40 2586 32.33 .476 4.260 18.146

Valid N

(listwise) 80

46

Based on the table above it can be described that in this study there were 80

(N) respondents who were an auditor at public accounting firms in Jakarta. Each

research variable will be described according to the data contained in table 4.2 as

follows:

1. Turnover Intention (Y)

In table 4.2, the turnover intention variable has a minimum value of

16, with a maximum value of 40. While the mean of this variable is

31.95, and the standard deviation is 4.48. The total of all

questionnaire points in the turnover intention variable is 2556. The

data concludes that the spread of data will show normal results

because the mean value is greater than the standard deviation,

(31.95> 4.48).

2. External Factors (X1)







(22.75> 4.34).

3. Job Satisfaction (X2)



47





(32.33> 4.26).

4. Job Performance (X3)




questionnaire points in the turnover intention variable is 1769 The



(22.11> 3.10).

4.2. Data Quality Test

4.2.1. Validity Test

The validity test of this research instrument is done by calculating the

correlational number (r count) with the answer value of each respondent. Then the

calculated r value is compared with the r table value. The r table value for the

number of samples is 30 and at the significance level of 5 percent (0.05), that is,

0.361. Each item of the statement is above the value of r table, stated to meet the

requirements to be said to be valid. Validity test results from each item the

independent variable and the dependent variable are presented in table 4.3 shows it

48

can be concluded that all statements on the questionnaire are valid and none of r

count are smaller than r table. So, all of the statement above can be included in the

study due it is passing the requirements of the validity test.

Table 4.3

Validity Test Results

Variable Statement N

R

value

R

table Criteria

Turnover

Intention (Y)

1 30 0.79 0.361 Valid

2 30 0.765 0.361 Valid

3 30 0.658 0.361 Valid

4 30 0.646 0.361 Valid

5 30 0.683 0.361 Valid

6 30 0.623 0.361 Valid

7 30 0.782 0.361 Valid

8 30 0.836 0.361 Valid

External

Factors (X1)

1 30 0.91 0.361 Valid

2 30 0.85 0.361 Valid

3 30 0.899 0.361 Valid

4 30 0.892 0.361 Valid

5 30 0.73 0.361 Valid

6 30 0.786 0.361 Valid

Job

Satisfaction

(X2)

1 30 0.63 0.361 Valid

2 30 0.717 0.361 Valid

3 30 0.782 0.361 Valid

4 30 0.584 0.361 Valid

5 30 0.734 0.361 Valid

6 30 0.845 0.361 Valid

7 30 0.753 0.361 Valid

8 30 0.755 0.361 Valid

Job

Performance

(X3)

1 30 0.785 0.361 Valid

2 30 0.713 0.361 Valid

3 30 0.558 0.361 Valid

4 30 0.785 0.361 Valid

5 30 0.408 0.361 Valid

6 30 0.521 0.361 Valid

49

4.2.2. Reliability Test

To measure the extent to which a measuring instrument can be trusted or

can be relied upon in measuring the same symptoms reliability test is performed. It

be said to be reliable if the answers to the statement is consistent (stable). The

following are the results of the reliability test used using SPSS version 23, which is

illustrated, in the following table:

Table 4.4

Reliability Test Results

Variable N Value of r

alpha

Range value

of

Cronbach’s

alpha

Reliability level

Turnover Intention (Y) 30 0.867 >0.80-1.00 Strong reliable

External Factors (X1) 30 0.919 >0.80-1.00 Strong reliable

Job Satisfaction (X2) 30 0.869 >0.80-1.00 Strong reliable

Job Performance (X3) 30 0.660 >0.60-0.80 Reliable

On the results of research conducted on 30 respondents, it can be seen that

turnover intention is worth Cronbach’s alpha 0.867 (strong reliable), external

factors 0.919 (strong reliable), job satisfaction 0.869 (strong reliable), and job

performance 0.660 (reliable). Therefore it can be said that the variable turnover

intention, external factors, job satisfaction, and job performance can be said to be

reliable because it has an r-alpha value that is more than 0.20 (the range of the

Cronbach’s alpha value is not reliable).

50

4.3. Classical Assumption Test

4.3.1. Normality Test

To show whether the residual value is normally distributed or not, normality

test is used. The normality test is done to test the dependent variables, turnover

intention and the variables independent external factors, job satisfaction, and job

performance that come from populations are normally distributed or not. In

detecting the normal distribution whether or not a study is carried out by the

Lilliefors normality test (Kolmogorov-Smirnov) with a significance level greater

than >0.05 it is said to be normally distributed, if the significance level is smaller

than <0.05 then it can be said that it is not normally distributed.

Table 4.5

Normality Test

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 50

Normal Parametersa,b Mean .0000000

Std.

Deviation 3.07728499

Most Extreme Differences Absolute .074

Positive .071

Negative -.074

Test Statistic .074

Asymp. Sig. (2-tailed) .200c,d

a. Test distribution is Normal.

51

Normality test above carried out in table 4.5 obtained the results at a

significance value of 0.200 or it can be said the significance value is greater than

0.05 (0.200> 0.05). From the above test it can be said that in the Cronbach's Alpha

value range the data is reliable and shows that the data is normally distributed.

4.3.2. Multicollinearity Test

Multicollinearity test was conducted to test the regression model having a

high correlation or not with independent variables. If there is not a correlation

between independent variables it can be said it was a good regression model. A

good regression model should have a value of variance (VIF) in the number 1, has

a correlation level of> 95% or close to 1 and tolerance value <0.10 or close to 1. In

each of the independent variables, external factors, job satisfaction, and job

performance, multicollinearity tests were presented which are presented in table 4.6

as follows:

Table 4.6

Muticollinearity test result

Coefficients

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B

Std.

Error Beta Tolerance VIF

1 (Constant) -1.418 3.329 -.426 .672

Job

Satisfaction .349 .100 .322 3.488 .001 .649 1.540

Job

Performance .387 .151 .208 2.569 .014 .846 1.183

External

Factors .625 .098 .557 6.404 .000 .731 1.369

a. Dependent Variable: Turnover Intention

52

Table 4.6 show the results of the multicollinearity test it can be concluded

that:

1. On the VIF value of each variable, job satisfaction of 1.540, job

performance of 1.183, and external factors of 1.369 or in other words

the overall variable has a VIF value of ≤ 10, it can be concluded that

there is no multicollinearity, or Tolerance there is shown at table 4.6

shows the value of each variable that is equal to, job satisfaction

(0.649), job performance (0.846), and external factors (0.731).

According to table 4.6 shows the value of the whole variable has a

tolerance value greater than 0.10, it can be concluded that there is no

multicollinearity happen.

2. On the error standard value of the partial regression coefficient on

each variable, the job satisfaction (0.100), job performance (0.151),

and external factors of (0.098) or in other words the overall standard

error <1, it can be concluded that there is no multicollinearity

happen.

4.3.3. Heteroscedasticity Test

4.3.3.1. Heteroscedasticity Test with Glejser

Heteroscedasticity to test whether there is a disproportion variance of

residuals of one variable for other variables in the regression model (Widarjono,

2009). Heteroscedasticity test is carried out by paying attention to the significance

of the research variables tested by the Glejser test. To determine heteroscedasticity

53

happen or not can be measured by looking at the significance value, if it is greater

than 0.05 then heteroscedasticity does not occur but if it is lower than 0.05 then

there is heteroscedasticity happen.

Table 4.7

Heteroscedasticity Test with Glejser

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

B Std.

Error

Beta

1 (Constant) 4.561

2.652

1.720

.092

Job

Satisfaction

.096

.080

.213

1.200

.236

Job

Performance

-.151

.120

-.195

-1.258

.215

External

Factors

-.089

.078

-.192

-1.147

.257

a. Dependent Variable: RES2

54

Based on Table 4.7 above, it shows that there is no heteroscedasticity, this

can be proven by looking at the significance value of each variable, job satisfaction

of 0.236, job performance of 0.215, and external factors of 0.257. If observed in

each research variable has a significance value on the independent variable greater

than 0.05, thus it can be concluded that heteroscedasticity did not occur in this case.

4.3.3.2. Heteroscedasticity Test with Scatterplot

Scatterplot heteroscedasticity testing is to test by looking at plot graphs

which are predictive values of residual variables, or by looking at the presence or

absence of certain patterns on the scatterplot graph. To prove the presence or absence

of heteroscedasticity symptoms, this study uses the SPSS version 23 application and

produces the scatterplot graphic image shown in the following Figure 4.3:

Figure 4.3

Heteroscedasticity Test with Scatterplot

55

Based on the data above, it can be said that there are no symptoms of

heteroscedasticity, this can be proven if you pay attention to the picture in figure

IV.1 which concludes that:

1. Spread of dots that do not form a wavy pattern, widen, then narrow

regularly, there is no heteroscedasticity;

2. Spread data dots in the picture above are around the number 0, which

is in the position below and above the number 0;

Both of the test above, both in the Glejser test and the Scatterplot test, can

be concluded that this case did not happen heteroscedasticity in the test.

4.4. Multiple Linear Regression Test

In this study, analysis will be used to test the hypothesis that has been

proposed is moderated regression analysis. Moderated regression analysis is a

regression that involves moderating variables in building relationships between

independent and dependent variables. Hypothesis test used to determine the

relationship of three independent variables; external factors, job satisfaction, and

job performance with one dependent variable; turnover intention. This study uses

SPSS software version 23, with the following results table:

56

Table 4.8

Multiple linear regression test result

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) -1.418 3.329 -.426 .672

Job Satisfaction .349 .100 .322 3.488 .001

Job Performance .387 .151 .208 2.569 .014

External Factors .625 .098 .557 6.404 .000


Summary of analysis results based on table IV.10:

Y2 = -1.418 + 0,349 (X1) + 0,387 (X2) + 0.625 (X3)

Y2 (Turnover intention) = -1.418 + 0,349 (External factors) + 0,387 (Job

Satisfaction) + 0.625 (Job performance)

The regression equation above can be explained as follows:

1. The value -1.418 is a constant value (a) which indicates if there is

no influence on the variables external factors, job satisfaction, and

job performance is -1.418.

2. The value of 0.625 is the regression coefficient value of the variable

external factors (EF) which indicates if EF increases by one unit.

Then the turnover intention value will increase by 0.625 assuming

that the value of remain other independent variables are same.


job satisfaction (JS) which indicates if JS increases by one unit. Then

57

the turnover intention value will increase by 0.349 assuming that the

value of remain other independent variables are same.


job performance (JP) which indicates if JP increases by one unit.

Then the turnover intention value will increase by 0.387 assuming

that the value of remain other independent variables are same.

Table 4.8 show it can be concluded that, coefficient of determination is

indicated by the adjusted R square (R2) value is 0.729. These results mean that the

influence of external factors (X1), job satisfaction (X2), and job performance (X3)

on turnover intention (Y) is 72.9% and the remaining 27.1% is influenced by other

factors outside the research model.

4.5. Hypotheses Testing

4.5.1. T-Test

T-test is a significant influence between independent variables toward

dependent variables, partially (Sarwono, 2006). This test is done by comparing the

probability value of t-statistics for each independent variable with significance

value of α = 0.05 and the T table 2.013. If it is a probability from a partially, vice

versa variable. Based on the table 4.9 of multiple regression analysis results, it can

be concluded as follows:

58

Table 4.9

T test result

Variable Standardized

Coefficients

Standard

Error

T Significance Result

-0.426 0.672

External

Factors

0.557 0.098 6.404 0.000 H0 Rejected

Job

Satisfaction

0.322 0.100 3.488 0.001 H0 Rejected

Job

Performance

0.208 0.151 2.569 0.014 H0 Rejected

The results of data analysis in table 4.9:

1. External factors showed significant results of 0.000 < 0.05 and T

value 6.404> 2.013, then H01 was rejected and Ha1 was accepted,

this means that external factors have an effect on turnover intention.

2. Job satisfaction showed significant results of 0.001< 0.05 and T


this means that job satisfaction have an effect on turnover intention.

3. Job performance showed significant results of 0.014< 0.05 and T


this means that job performance have an effect on turnover intention.

59

4.5.2. F-Test

F-test has an altogether independent variable that has a significant influence

towards the dependent variable (Sarwono, 2006). This test is done by comparing

the probability of the value of f-statistics with significance value of α = 5% or 0.05.

If the probability of f-statistics is lower than 0.05 means there is a simultaneous

significant influence of the independent variables to dependent variables, vice

versa. In this study the F-test was obtained as follows:

Table 4.10

F- Test result

Model

Sum of

Squares df

Mean

Square F Sig.

1 Regression 720.076 3 240.025 45.010 .000b

Residual 245.304 46 5.333

Total 965.380 49


b. Predictors: (Constant), External Factors, Job Performance, Job Satisfaction

Table 4.10 shows that the significance less than 0.05 value (0.0000 <0.05),

therefore H0 is accepted and that means there is a significant simultaneous influence

of external factors, job satisfaction, and job performance towards turnover

intention.

4.5.3. Coefficient of Determination

Coefficient determination (R2) objective to measure the effect of

independent variables to influence the dependent variable (Winarno, 2011). This

60

research uses it should use the adjusted R-squared. The result for the coefficient of

determination will be shown by table 4.11:

Table 4.11

Coefficient of Determination result

Model R R Square

Adjusted R

Square

Std. Error

of the

Estimate

1 .864a .746 .729 2.309

a. Predictors: (Constant), External Factors, Job Performance, Job Satisfaction

Coefficient determination considered as good when the value is closer to

one, which indicates strong capability to influence dependent variable (Baltagi,

2008). As displayed by table IV.13 above, the result of adjusted R-squared is 0.729.

It means that all independent variables, which are external factors, job satisfaction,

and job performance, provide 72.9% influences simultaneously towards turnover

intention. The rest of 27.1% is influenced by other variables that are not examined

in this study.

4.6. Interpretation of Result

Based on the tests conducted on several hypotheses in the F-Test study, on

the variable independent external factors, job satisfaction, and job performance

together have an influence on the dependent variable turnover intention.

61

Based on the T- Test in these study, on the variable independent external

factors, job satisfaction, and job performance together have a significance effect on

the dependent variable turnover intention. The following is a discussion of the

results of the tests carried out:

4.6.1. External factors towards Turnover Intention

The first hypothesis “There is an effect of external factors towards turnover

intention”. Based on the table 4.8 which shows significant value of 0.000, this

hypothesis is accepted. External factors affect the turnover intention, which is

indicated by coefficient regression of 0.625.

The previous research conducted by Shofiatul et al. (2016) that said role

conflict has an effect on auditor turnover intention. This is consistent with role

theory that each of the individual roles require different behavior, sometimes they

may have more than one role (multiple roles). The existence of multiple roles in

one of these functions can cause discomfort, conflict and pressure. Auditors have

at least two roles. First, these individuals act as auditors and the others as a

management service. As auditor, he must keep a distance with the client. However,

as management service they must be close to the client. This conditions can make

role conflict in individual. In the end, he may decide to quit from the firm.

The previous research done by Shafer (2002) who said the level of perceived

organizational professional conflict measure by the compability or fit between

individuals and their employing organizations. While according to Brierley and

Cowton (2000) people are going to establish standards of conduct in self- enforced

62

ethical codes to set levels of competence related to specific skill and knowledge

base.

The previous research done by Srimindarti et al. (2017) who said if

employees were committed to the organization, they would maintain membership

in the organization and would not be looking for another job. According to Parker

and Kohlmeyer (2005), organizational commitment as the individual’s relative

strength identification on an organization and its involvement in a particular

organization. Factors that involved in the organization; the certainty belief and

acceptance of the values and organizational goals, the desire to exert every effort

for the sake of the organization, and a strong desire to remain a member of the

organization.

Based on the discussion above, it can be concluded that in case role conflict,

organizational professional conflict, and organizational commitment has effect to

the auditor turnover intention. When role conflict, organizational professional

conflict, and organizational commitment in the low level, the auditor’s turnover

intention will in the low level too.

4.6.2. Job Satisfaction towards Turnover Intention

The second hypothesis “There is an effect of job satisfaction towards

turnover intention”. Based on the table 4.8 which shows significant value of 0.004,

this hypothesis is accepted. Job satisfaction has affect the turnover intention, which

is indicated by coefficient regression of 0.349.

63

This result are same with the previous result of by Jannah et al. (2016), job

satisfaction are failed to reduce turnover intention due young auditor cannot obtain

fulfillment and self-actualization in their first job to feel satisfy due they still want

get some experience before feeling satisfied with what they got in his current job.

Srimindarti et al. (2017) who said when employees felt the various dimensions of

the work carried out pleasantly, the turnover intentions decrease. Jannah et al.

(2016) auditors who joined public accounting firm who are satisfied with the job

will be happy to do the job and not trying to find alternative employment while they

tends to leave the organization in early stages of his career if they are not satisfied.

Robbins and Judge (2013), defines job satisfaction as positive feelings about a job,

which is the impact or results of the job various aspects evaluation. According to

Wijono (2014), job satisfaction appears since the auditors begin work and its

increase with age, the lowest job satisfaction was found in the youngest employees.

Some young people were disappointed with their first jobs because of the

challenges and responsibilities they want.

Based on the discussion above, it can be concluded that in case job

satisfaction has effect to the auditor turnover intention. Even though job satisfaction

are in positive level, the auditor’s turnover intention level are still high.

4.6.3. Job Performance towards Turnover Intention

The third hypothesis “There is an effect of job performance towards

turnover intention”. Based on the table 4.8 which shows significant value of 0.014,

this hypothesis is accepted. External factors have affect the turnover intention,

which is indicated by coefficient regression of 0.387.

64

This result are same with the previous result of by Jannah et al. (2016), job

performance are failed to reduce turnover intention due auditors seem not to care

about their performance, whether it is considered good or bad, they still thinking to

leave the firms. According to Jannah et al. (2016) performance is determined by the

auditor’s achievement. It was assessed by their supervisors. The auditors who are

considered to have low performance by his supervisor, have a higher turnover

intention. But, the auditors with high performance will not leave their job because

they are motivated by their supervisor. The motivation is given by the firm to

prevent high performing employees to leave the firm. The firm offer opportunity

for promotion and bonuses. They will be motivated by superiors not to quit because

getting auditors with good performance requires a long process.

Based on the discussion above, it can be concluded that in case job

performance has effect to the auditor turnover intention. Even though job

performance are in positive level, the auditor’s turnover intention level are still

high.

65

CHAPTER V

CONCLUSIONS AND RECOMMENDATION

5.1. Conclusions

This research has the objective to analyze the effect of external factors, job

satisfaction, and job performance towards turnover intention. The sample size of

this research is 80. The data were analyzed by using descriptive statistical analysis,

classical assumption test, multiple linear regression, and hypotheses testing by

adopting random effect model to perform the regression.

After conducting the discussion and analysis in previous chapter in order to

achieve the research objectives, the results obtained are:

1. From t-test result, significant influence partially for each

independent variable toward dependent variable can be concluded

as follows:

A. External factors has affect towards turnover intention, which

is indicated by significant value 0.0000 and coefficient

0.625.

B. Job satisfaction has affect towards turnover intention, which

is indicated by significant value 0.0001 and coefficient

0.349.

C. Job performance has affect towards turnover intention,

which is indicated by significant value 0.0014 and

coefficient 0.387.

66

2. The independent variables altogether are having influence as much

as 72.9% towards turnover intention. The remaining 27.1%

influence factor is caused by the other factors outside this research.

From the research result above external factors, job satisfaction, and job

performance affect towards turnover intention with the coefficient determination

72.9%. However, when job satisfaction and job performance in positive, turnover

intention level are still high. It shows job satisfaction and job performance are failed

to reduce auditor turnover intention. Most auditors who work in the public

accounting firm seek knowledge obtained from auditing financial statements in the

hope that the company will provide assistance by financing the CPA exam or

reimburse the costs incurred by the auditor for the CPA exam (McGaughey et al.,

2005).

5.2. Recommendations

After examination and analysis of the research findings, the researcher

would like to suggest several recommendations for related parties, which are

explained as follows.

1. Practical usability

Auditors probably intuitively understand that job opportunities

increase with experience; in fact, many auditors are contacted by

headhunter employment specialists and often are offered

employment with respective clients without understanding new

culture at the workplace (Kalbers & Cenker, 2007)

67

2. Institutional use

To reduce the complaint from client or manager due to junior auditor

are lack of experience, the owner of public accounting firm to create

a better working atmosphere and free of conflict, and good corporate

governance in public accounting can prevent auditor leave from

public accounting firm (Jannah et al., 2016)

5.3. Future research

1. Adding more independent variables that might result to better

statistical significance. The next researchers can choose other

variables internal factors; such as work-life conflict, life-work

conflict, and work-life balance.

2. Expanding the reach of research, further research is expected to

extend the research carried out, not only in public accounting firms

in the Jakarta area, so that the results of the data obtained can be

better.

3. In this research only dividing the list for big four and non-big four

public accounting firms, for future research better to make

specifically the public accounting firms where the auditors work.

68

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APPENDICES

Appendix 1: Research Framework

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Appendix 2: R Table

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Appendix 3: T table

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Appendix 4: F Table

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Appendix 5: Raw Data

X1 X2 X3 Y

R1 13 32 18 32

R2 30 40 29 40

R3 24 27 22 31

R4 26 35 18 32

R5 23 32 23 32

R6 24 32 18 29

R7 30 40 27 40

R8 22 25 23 28

R9 25 31 23 32

R10 23 35 23 35

R11 24 30 22 33

R12 24 36 21 33

R13 18 31 21 33

R14 23 35 25 35

R15 26 28 22 28

R16 19 32 25 28

R17 17 34 26 24

R18 19 31 24 28

R19 29 35 22 36

R20 16 32 27 26

R21 28 39 23 33

R22 29 36 28 32

R23 24 34 22 34

R24 30 40 30 40

R25 28 36 26 38

R26 26 38 26 35

R27 29 35 30 35

R28 28 36 27 36

R29 29 40 25 40

R30 26 38 25 39

80

R31 15 29 23 29

R32 17 34 23 27

R33 17 34 17 27

R34 15 31 21 25

R35 18 24 18 24

R36 19 30 20 27

R37 13 24 23 26

R38 24 33 24 36

R39 28 36 23 37

R40 21 39 22 33

R41 25 31 21 33

R42 22 28 21 32

R43 16 34 19 27

R44 26 35 26 35

R45 23 32 22 34

R46 23 33 26 33

R47 27 35 23 37

R48 21 30 23 31

R49 26 32 23 33

R50 25 31 20 39

R51 21 34 21 30

R52 20 36 21 33

R53 13 16 15 16

R54 25 32 22 31

R55 24 34 21 34

R56 27 37 18 33

R57 25 31 20 37

R58 26 33 21 37

R59 19 31 21 27

R60 24 28 20 32

R61 24 33 19 35

R62 28 33 19 34

R63 18 25 19 23

81

R64 29 37 20 35

R65 22 25 19 28

R66 20 35 21 35

R67 20 34 21 34

R68 24 30 22 34

R69 23 31 19 32

R70 22 28 20 26

R71 20 29 20 30

R72 25 32 27 32

R73 21 32 19 31

R74 20 28 18 28

R75 24 32 22 34

R76 17 32 26 34

R77 17 23 18 26

R78 24 31 20 32

R79 21 32 20 27

R80 24 32 21 34

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