Professional Development and Work-Life Harmony: Effects on Auditor Turnover Intent

Ziyodullo Bobojonov; Agus Widarsono; Rika Nurrizkiana; Abdumalik Abdurahmonov

doi:10.37058/jak.v21i1.369

Authors

Ziyodullo Bobojonov Universitas Pendidikan Indonesia
Agus Widarsono Universitas Pendidikan Indonesia
Rika Nurrizkiana Universitas Pendidikan Indonesia
Abdurahmonov Abdumalik Tashkent State University of Economics

DOI:

https://doi.org/10.37058/jak.v21i1.369

Keywords:

Auditor turnover intention, Professional development, Work-life auditor, Auditor candidates Indonesia and Uzbekistan

Abstract

This study looks at how professional development and work-life harmony affect auditor turnover intention among auditor candidates in Indonesia and Uzbekistan. Auditor turnover is a growing concern in accounting, and understanding what influences turnover intentions before entering the profession is key to maintaining a stable workforce. Using a quantitative experimental design with two-way ANOVA, data were gathered from 106 accounting students in both countries. The results show that professional development strongly boosts auditors' intention to stay, meaning candidates who see clear chances for career growth, skill building, and mentoring are more likely to stay in auditing. On the other hand, work-life harmony did not have a significant impact, possibly because respondents have limited experience with real professional workloads. The interaction between these factors was also not significant. These findings highlight the important role of professional development at the candidate stage and suggest that audit firms and schools should focus on making these opportunities clear and accessible to future auditors.

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