PENGARUH TINDAKAN SUPERVISI TERHADAP TURNOVER INTENTIONS DENGAN JOB SATISFACTION SEBAGAI VARIABEL INTERVENING (Studi Empiris terhadap Auditor Junior di Jawa Tengah dan Daerah Istimewa Yogyakarta)

Abstract

ABSTRACT This study examines the influence of supervisory actions (leadership and mentoring, working conditons and work assigments) on job satisfaction and turnover intentions of junior accountants. Following study by Sweneey and Boyle on Irish in 2005, junior accountants working in public accounting firms in Central Java and Yogyakarta was chosen as object of this research. Data was collected using questionnaires in 2007. Data was analyzed using Structural Equation Model (SEM) with the program VisualPLS (Partial Least Square) software. Findings of this research indicated that from seven hypothesis proposed, there is no one was accepted. Hypothesis 1 (there ware positive influence of leadership and mentoring on job satisfaction) hypothesis 2 (there ware negative influence of leadership and mentoring on turnover intentions), hypothesis 3 (there ware positive influence of working conditons on job satisfaction), hypothesis 4 (there ware negative influence of working conditons on turnover intentions), hypothesis 5 (there ware positive influence of work assigments on job satisfaction), hypothesis 6 (there ware negative influence of work assigments on turnover intentions) and hypothesis 7 (there ware negative influence of job satisfaction on turnover intentions) ware rejected. This research also indicated that supervisory actions had no direct effect on turnover intentions and had direct effect on job satisfaction. Keywords: supervisory actions (leadership and mentoring, working conditons and work assigments), job satisfaction and turnover intentions, Structural Equation Model ( SEM), Partial Least Square.