The Impact of Job Satisfaction, Organizational Commitment and Demographic Factors on Turnover Intentions of Accounting Professionals in Auditing Firms in the Philippines with Moderating Effect of Employee Development

Authors

Jerwin B. Tubay, De La Salle University, Manila, PhilippinesFollow

JEL Classification System

M10, M12, M50, M53

Abstract

This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The results showed that continuance commitment and job level have a significant positive effect on turnover intentions, whereas extrinsic job satisfaction, affective commitment, and gender have a significant negative effect on turnover intentions. Employee development, on the other hand, enhances the effect of the turnover intention of males compared to females.

Recommended Citation

Tubay, Jerwin B. (2020) "The Impact of Job Satisfaction, Organizational Commitment and Demographic Factors on Turnover Intentions of Accounting Professionals in Auditing Firms in the Philippines with Moderating Effect of Employee Development," DLSU Business & Economics Review: Vol. 30: No. 1, Article 9.
DOI: https://doi.org/10.59588/2243-786X.1121
Available at: https://animorepository.dlsu.edu.ph/ber/vol30/iss1/9