WORK LIFE BALANCE IN PUBLIC ACCOUNTING FIRMS AND ITS EFFECT ON EMPLOYEE TURNOVER INTENTION

• Main Author: Dhany Arrozie, Muhammad
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/85882
• Institution: Institut Teknologi Bandung

High employee turnover is a significant challenge for companies, particularly in public accounting firms, where the demanding workload and excessive overtime often lead to employee dissatisfaction and eventual departure. This issue has been further amplified in the post-COVID-19 era, as employees have re-evaluated their priorities, placing greater value on life outside of work. This shift presents both a challenge and an opportunity for employers: while it may be difficult to adapt to these new employee values, it also offers a chance to enhance job satisfaction and reduce turnover by addressing these needs. This quantitative study aims to explore the relationship between work life balance, job satisfaction, and turnover intention among auditors in public accounting firms in Jakarta. A survey using questionnaire was conducted among 384 auditors from 4 (four) public accounting firms in Jakarta. Using Linear Regression analysis, the study tested the relationship between work life balance and job satisfaction, as well as the connection between job satisfaction and turnover intention. Descriptive analysis revealed that the levels of work life balance, job satisfaction, and turnover intention among these auditors are moderate. The Linear Regression analysis further demonstrated that work-life balance has a significant positive effect on job satisfaction, and job satisfaction has a significant negative effect on turnover intention. Based on these findings, it is recommended that public accounting firms enhance work-life balance initiatives to improve employee satisfaction, thereby reducing turnover. This can be achieved by identifying what employees truly value and developing policies that support these needs while promoting a healthier work-life balance.