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

Authors: Andrianantenaina Hajanirina; Aldelia Jerri Ko; Mila Austria Reyes

Addresses: Accounting Study Program, Faculty of Business, President University, Jababeka Education Park, Jl. Ki Hajar Dewantara, RT.2/RW.4, Mekarmukti, Cikarang Utara, Bekasi Regency, West Java 17530, Indonesia ' Accounting Study Program, Faculty of Business, President University, Jababeka Education Park, Jl. Ki Hajar Dewantara, RT.2/RW.4, Mekarmukti, Cikarang Utara, Bekasi Regency, West Java 17530, Indonesia ' Accounting Study Program, Faculty of Business, President University, Jababeka Education Park, Jl. Ki Hajar Dewantara, RT.2/RW.4, Mekarmukti, Cikarang Utara, Bekasi Regency, West Java 17530, Indonesia

Abstract: 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.

Keywords: millennial; auditor turnover intention; organisational justice; affective commitment; time budget pressure; public accounting firm.

DOI: 10.1504/IJAAPE.2025.144906

International Journal of Accounting, Auditing and Performance Evaluation, 2025 Vol.21 No.1/2, pp.173 - 196

Received: 08 Dec 2022
Accepted: 14 Aug 2023
Published online: 07 Mar 2025 *