Religious control to decrease auditor turnover in public accountant firms in Indonesia
Bibliographic record
Abstract
Highly qualified auditors have been considered essential in an accountant firm; however, the higher their competence are, the higher the tendency they move to another organization. The aim of the research was to analyze the role of religious control in mediating the effects of professional commitment and organizational commitment to auditors' turnover working in public accountant firms in Indonesia. The research sample was 401 respondents chosen by accidental sampling based on their answers sent by emails. The tool of analysis was structural equations model calculated by using SPSS program. The results show that religious control reduced auditors' turnover directly and mediated the effect of professional commitment on auditors' turnover. Professional commitment and organizational commitment could not reduce auditor turnover, and religious control was not able to mediate the influence of organizational commitment on turnover of the auditors. The theoretical implications of this research enriching behavioral accounting and auditing literature and the practical implications of giving policy consideration to the head of the public accounting firm.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.002 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".