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Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention

Andrianantenaina Hajanirina et al.

International Journal of Accounting, Auditing and Performance Evaluation2025https://doi.org/10.1504/ijaape.2025.144906article
AJG 2ABDC C
Weight
0.41

What the paper says

This research aims to investigate the relationships between distributive justice, procedural justice, affective commitment, and time budget pressure to the millennial auditor turnover intentions within the Public Accounting Firms in Indonesia. There are a lot of millennials quitting at a rate higher than the firms had ever seen just a decade after the millennials entered the workforce. The research describes work-life balance and job flexibility as key factors influencing millennial decisions on turnover. The researcher uses the structural equation model with the partial least squares approach and purposive sample as a method. The sample was external auditors from big four and non-big four public accounting firms in Jakarta, Indonesia. Results show the full mediation between distributive justice and procedural justice to turnover intention through the mediating variable of affective commitment. Time budget pressure was found to positively affect turnover intention. Thus, it clarifies the inconclusive results from previous literature.

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https://doi.org/https://doi.org/10.1504/ijaape.2025.144906

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@article{andrianantenaina2025,
  title        = {{Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention}},
  author       = {Andrianantenaina Hajanirina et al.},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2025.144906},
}

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Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.