How Auditor’s Excessive Workload, Work-Stress, And Job Satisfaction Affect Turnover Intentions with Social Support as a Mediator

A high turnover intention among auditors has become a significant concern for public accounting firms, particularly due to the excessive workload and work stress they often face during peak season (January to April). These factors contribute to decreased job satisfaction and an increased intention to leave. If not managed properly, this condition may increase auditors' intention to change jobs, which may potentially impact organizational stability and performance. This study aims to analyze the effects of excessive workload, work stress, and job satisfaction on auditors' intention to leave their positions, considering the mediating role of social support. Despite the relevance of this issue, this research remains limited. The data sample was obtained from 230 auditors employed at various public accounting firms in Jakarta, including both Big 4 firms and non-Big 4 firms. The findings indicate that excessive workload and work stress significantly influence turnover intention. In contrast, job satisfaction has a significant negative impact. Furthermore, social support significantly mediates the relationship between these factors and turnover intention, reducing auditors' desire to leave their audit firms. Therefore, it is suggested that public accounting firms shall prioritize and motivate auditors to manage their workload and work stress, and opportune time to build good social support within the workplace that will retain auditors and enhance their performance

Auditor’s Turnover Intention, Excessive Workload, Work-Stress, Job Satisfaction, and Social Support

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