PENGARUH INSENTIF, KOMITMEN AFEKTIF, KEADILAN PROSEDURAL DAN JOB SATISFACTION TERHADAP TURNOVER INTENTION PADA AKUNTAN DI BERBAGAI INDUSTRI PERUSAHAAN SWASTA DI INDONESIA

Nazwa Sulistya As Syifah, NIM.: 22108040033 (2026) PENGARUH INSENTIF, KOMITMEN AFEKTIF, KEADILAN PROSEDURAL DAN JOB SATISFACTION TERHADAP TURNOVER INTENTION PADA AKUNTAN DI BERBAGAI INDUSTRI PERUSAHAAN SWASTA DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of incentives, affective commitment, procedural justice, and job satisfaction on turnover intention among accountants in various private companies in Indonesia. Data were obtained from respondents and analyzed using the SEM-PLS method. The results showed that incentives had a negative and significant effect on turnover intention, job satisfaction had a negative but insignificant effect, procedural justice had a positive but insignificant effect, and affective commitment had a negative and significant effect on turnover intention. These findings indicate that incentives and affective commitment are important factors in reducing accountants' turnover intention. Therefore, private companies in Indonesia are advised to strengthen fair incentive policies and build accountants' affective commitment to reduce the tendency to leave the organization.

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