This chapter presents the research model for this survey, which use turnover purpose as the dependant variable ; function emphasis and occupation satisfaction as the independent variables and organisational committedness as the mediating variable. Research hypotheses that are derived from the model are besides being discussed here. Last, the methods and processs employed to roll up informations for this research survey are besides included in this subdivision.
3.1 Research Framework
The research model for this survey is depicted in Figure 3.1, which is modified from the research model used by Muliawan et Al ( 2009 ) in their survey on the turnover purposes of information systems hearers in Australia. Variables studied are turnover purposes, organisational committedness, function emphasis, and occupation satisfaction as discussed extensively in Chapter 2. This chapter aims to incorporate the variables into a conceptual theoretical account, which will be tested in order to understand the relationship of function emphasis and occupation satisfaction towards turnover purposes, utilizing organisational committedness as the mediating variable.
Figure 3.1: Research Framework of the relationship of function emphasis, occupation satisfaction and organisational committedness towards turnover purposes amongst hearers in Sabah.
Based from the research model in Figure 3.1, seven chief hypotheses were being developed for this survey.
H1: There is a relationship between function emphasis and organisational committedness amongst hearers in Sabah.
H1a: There is a relationship between function ambiguity and organisational committedness amongst hearers in Sabah.
H1b: There is a relationship between function struggle and organisational committedness amongst hearers in Sabah.
H2: There is a relationship between occupation satisfaction and organisational committedness amongst hearers in Sabah.
H3: There is a relationship between organisational committedness and turnover purposes amongst hearers in Sabah.
H4: There is a relationship between function emphasis and turnover purposes amongst hearers in Sabah.
H4a: There is a relationship between function ambiguity and turnover purposes amongst hearers in Sabah.
H4b: There is a relationship between function struggle and turnover purposes amongst hearers in Sabah.
H5: There is a relationship between occupation satisfaction and turnover purposes amongst hearers in Sabah.
H6: Organizational committedness mediates the relationship between function emphasis and turnover purposes amongst hearers in Sabah.
H6a: Organizational committedness mediates the relationship between function ambiguity and turnover purposes amongst hearers in Sabah.
H6b: Organizational committedness mediates the relationship between function struggle and turnover purposes amongst hearers in Sabah.
H7: Organizational committedness mediates the relationship between occupation satisfaction and turnover purposes amongst hearers in Sabah.
3.3 Research Design
This survey adopted the cross-sectional survey in which information was gathered from respondents merely one time. The research used quantitative method and information is collected via studies through questionnaires as this is the best method to roll up accurate and less biased informations ( Sekaran and Bougie, 2010 ) .
Unit of measurement of Analysis
The Unit of analysis in this survey is persons in the audit houses registered with the Malaysia Institute of Accountants ( MIA ) , as this survey attempts to analyze the relationship of function emphasis, occupation satisfaction and organisational committedness towards single perceptual experiences of turnover purposes.
Worldwide, it is observed that the audit services of big companies are provided by an oligopoly of the largest four international houses, viz. PricewaterhouseCoopers, Ernst and Young, Deloitte and KPMG. Nik Mohd Hasyudeen Yusoff, the executive president of the Audit Oversight Board ( AOB ) commented that these ‘Big Four ‘ and two others, BDO and Crowe Horwath, jointly audited 73 % of the public involvement entities ( PIEs ) in Malaysia, while their listed clients accounted for 93 % of the entire market capitalization of the companies on Bursa Malaysia. Hence, it can be concluded that these large audit houses have major part to the corporate universe and therefore it is of import to analyze their hearers ‘ perceptual experience on the turnover as compared to the smaller audit houses due to the important impact on the audit industry. For illustration: high turnover in the big audit houses might ensue in low audit quality due to the loss of productiveness. This will straight impact the occupation public presentation, and causes major disstraction to the corporate universe particularly with the public listed companies as they struggle to run into the deadline as set by the ordinance board such as Bursa. Besides, big audit houses invest well on hearers ‘ preparation and development, as compared to the smaller houses. For illustration, Ernst & A ; Young provides one-year traning for it ‘s hearers, in regard of their ranking in the house. The preparation class ranges from 7 to 14 yearss that focuses on the updated proficient criterions and besides on the development of employees ‘ soft accomplishment.
Based on the above grounds, this survey focused on persons employed as hearers in the audit houses as identified above that holding its presence in Sabah, viz. KPMG, Deloitte, Ernst & A ; Young and Howarth. The ground for taking this group of persons is because the hearers employed in the chosen organisations are routinely subjected to higher work load, duties and frequently clip holding more outlooks made on them, which may set these persons at the greater potency of holding the purpose to discontinue from the company.
It is non easy or practical to study every individual hearer in Sabah to analyze the relationship of function emphasis, occupation satisfaction and organisational committedness on his/her turnover purpose. Furthermore, factors could be different from one person to another due to the audit house ‘s construction. Therefore, the trying design targeted to concentrate on a mark group of respondents and set up the most effectual methods to carry on this research. The undermentioned subdivision explains the location of survey and population, trying technique and trying size.
Location of survey and population
As at 1st July 2010, there were 84 audit houses registered with MIA Sabah, with 64 located in Kota Kinabalu, 10 houses in Sandakan, 9 houses in Tawau and 1 in Lahad Datu ( these count excludes subdivisions ) ( MIA, 2010 ) . The focal point of this survey is hearers in Sabah employed by the four big audit houses viz. KPMG, Deloitte, Ernst & A ; Young and Howarth. The principle for taking these big audit houses are due to three grounds. First, big audit houses invest more to a great extent on the employees ‘ preparation as they have more resources in term of work force, cognition and finance. In other words, big audit houses experience important loss as compared to the small-scale audit house when an hearer resigns. Second, these companies dominate the audit industry in Malaysia and serve the extreme of import corporate clients. Therefore, the degree of service quality provided by these companies are important as compared to the smaller-audit houses that provide audit service to the little medium endeavors. Last, these companies have subdivisions all over Sabah, and henceforth provides a better coverage and it is more practical to administer the questionnaires aiming to hearers from other towns such as Sandakan and Tawau with the aid from Kota Kinabalu subdivision, the central offices. Therefore, the survey of hearers ‘ turnover purposes in the big audit houses becomes the focal point point in this survey. It is estimated that there are approximative 210 hearers from the chosen four organisations.
From the estimated entire population of 700, purposive sampling was used, specifically judgment trying. Purposive sampling is a signifier of non-probability trying design as the elements in the population does non hold any chances attached to their being chosen as sample topics and that information is obtained from specific mark group of people who can supply the coveted information ( Sekaran and Bougie, 2010 ) .
Harmonizing to Sekaran and Bougie ( 2010 ) , judgement sampling should be used when the pick of topics in the best place to supply the information required are placed well and besides particular attempts were made to turn up and derive entree to these persons who have the needed information. Therefore, this sampling technique is the merely utile one for accomplishing this research ‘s aims. ( Furthermore, this signifier of trying technique curtails the generalizability of the consequences as the sample of experts is handily available for the survey which is discussed farther in the undermentioned subdivision. This is a negative statement demoing the disadvantage of utilizing purposive sampling
3.5.3 Sampling Size
The trying size chosen for this survey were hearers in Sabah presently employed by KPMG, Ernst & A ; Young, Deloitte and Howarth. The samples include both external and internal hearers, with the place runing from executive to spouse degree. Trainee and housemans are non included due to their short clip spend in the company.
Harmonizing to the expression developed by Krejcie and Morgan ( 1970 ) found in the plants of Chua ( 2006 ) , for a population of 210 hearers from the selected four organisations, at a 95 % degree of assurance, it is estimated that the sample size demands to be at approximative 136 Numberss to be optimally representative. Due to the intent of mensurating the representatives of the population in the short clip cross given, the judgement trying technique was used to garner the informations whereby informations were collected from members of the population who are selected on the footing of expertness in the topic that is being investigated.
3.6 Instrument Design
Instrument used for this survey is quantitative method informations aggregation. Self-administered questionnaire instruments are used to roll up informations on the studied variables from the audit environment. The questionnaire used is adapted from Muliawan et Al ( 2009 ) survey, which used 5 point likert graduated table to mensurate the degree of function emphasis, organisational committedness and turnover purpose. Questionnaire on occupation satisfaction is taken from Fisher ( 1995 ) survey on the voluntary turnover amongst the external hearers, with used the 7 point likert graduated table to mensurate each of the inquiries statement. To guarantee consistence, the research worker used 5 point likert graduated table throughout the whole questionnaire based on two chief grounds. First, surveies show there is small difference in dependability in utilizing 5 or 7 point graduated tables. Dawes ( 2008 ) further reported that 5-point graduated table and 7-point graduated table produced about indistinguishable consequences in footings of mean tonss and fluctuation about the mean. Second, utilizing a pilot survey conducted among hearers, with group A assigned to reply questionnaire with 5 point graduated table, and group B assigned to reply questionniare with 7 point graduated table, the subsequently commented that 7 point graduated tables are bit hard and more clip devouring for respondents to manage.
In entire, the questionnaire adapted in this survey covers 36 points ( exclude inquiries on sample ‘s profile ) . All inquiries were close-end that could be answered within 10 proceedingss. The questionnaires will be in English merely as it is assumed that all hearers had completed their first grade, which is the minimal instruction demand at the entry degree.
3.6.1 Organization of Questionnaire
The construction of the questionnaire consists of two parts: Part 1 on sample ‘s demographic profile and Part 2 on the studied variables. Separate 2 is farther divided into four sub-sections, with Section A buttocks on sample ‘s degree of Role Ambiguity and Role Conflict, Section B on the Job Satisfaction, Section C on Organization Commitment and in conclusion Section F on Turnover Intention.
Part 1: Demographic Profile
In this subdivision, samples were asked to supply their demographic information viz. their gender, prevailing audit background, current place in the company, figure of old ages experience as an hearer, and to find if the sample is a keeping any professional making.
Part 2: Section A – Role Ambiguity and Role Conflict
Both function ambiguity and function struggle are measured utilizing four-item graduated table, which assessed by inquiries A1-A4 ( for function ambiguity ) and inquiries A5-A8 ( for function struggle ) severally. These questionnaires were adapted from Rizzo et Al ( 1970 ) , and used by Muliawan et Al ( 2009 ) in their survey on turnover purpose among the information system hearers in Australia. The Cronbach ‘s alpha was reported at 0.91 for function ambiguity and 0.70 for function struggle, severally. Harmonizing to Lee ( 1996 ) , these points adapted has been capable to extended proof and are widely used for mensurating function relates emphasis ( Tubre and Collins, 2000 ) . For the intent of this survey, 5-point Likert graduated table is used to rate the inquiries statement runing from 1 ( Strongly Disagree ) to 5 ( Strongly Agree ) to bring forth more accurate consequences evaluation. Below are the inquiries adapted from Muliawan et Al ( 2009 ) survey:
Part 2: Section B – Job Satisfaction
The overall occupation satisfaction will be measured utilizing the 20 point short version of the Minnesota Satisfaction Questionnaire ( MSQ ) ( Weiss et Al, 1967 ) . MSQ is selected to measure the occupation satisfaction in this survey as the past research workers ( Fisher, 1995 ; Chenhall and Brownell, 1988 ; Frucot and Shearon, 1991 ) observed that MSQ has been used extensively in the accounting literature and therefore provides a good tantrum in this survey. Besides, Dunham et Al ( 1977 ) besides reported favourable empirical grounds refering the MSQ ‘s convergent and discriminant cogency. The MSQ used is this survey provides three occupation satisfaction graduated tables, viz. the intrinsic, extrinsic and overall occupation satisfaction. The overall step of occupation satisfaction is obtained by summing the tonss on each of the 20 single graduated table points. These 20 point scored Cronbach ‘s alpha of 0.87. Samples are requested to bespeak their degree of satisfaction on each of the inquiries statement from B1 to B20, utilizing a 5-point Likert graduated table.
Part 2: Section C – Organization Committedness
Organizational committedness is measured utilizing four point short version of the Organizational Commitment Questionnaire developed by Porter et Al ( 1974 ) , with Cronbach ‘s alpha reported at 0.72 ( Muliawan et al, 2009 ) . Aranya and Ferris ( 1984 ) commented that this questionnaire has been widely used to analyze organisational committedness. The four points selected for this survey tantrum into the definition chosen by the research worker, which cover three aspects of the organisational committednesss as suggested by Porter et Al ( 1974 ) , which are ( 1 ) a strong belief in and credence of the company ‘s ends and values ; ( 2 ) a willingness to set more attempt on behalf of the company ; and ( 3 ) a definite desire to remain with the company. Below are the inquiries adapted from Muliawan et Al ( 2009 ) survey, utilizing 5-point Likert graduated table to rate the inquiries statement runing from 1 ( Strongly Disagree ) to 5 ( Strongly Agree ) .
Part 2: Section D – Employee turnover Purpose
Employee turnover purpose is measured utilizing four points adapted from Mobley et Al ( 1978 ) and Lee ( 1996 ) , with Cronbach ‘s alpha reported at 0.92 ( Muliawan et al, 2009 ) . Ajzen and Fishbein ( 1980 ) advised that consequences for analysing the purpose ancestor to behavior is more dependable if measured within a sensible clip frame. Prior surveies on turnover have used different clip periods runing from six months ( Quarles, 1994 ) to one twelvemonth ( Aranya and Ferris, 1984 ; Shore et Al, 1990 ) . For the intent of this survey, samples were asked to see their likely actions relates to turnover purposes in the six months from the day of the month of study.
Below are the inquiries adapted from Muliawan et Al ( 2009 ) survey, utilizing 5-point Likert graduated table to rate the inquiries statement. Question figure 3 ( represents by D3 ) is a reverse-coded point.
3.6.3 Survey Implementation ( Field Test )
A pilot trial is was conducted before the questionnaires were sent out. Five employees of Ernst & A ; Young, Kota Kinabalu subdivision is were selected to take part in the pilot trial. The intent of holding the pilot trial is to guarantee the clarify ( lucidity ) of the questionnaire statement and to better the questionnaire should any failings be found.
Demographic Profile of the Field Test Sample
What did you happen out?
Normally pilot trial will necessitate 40 respondents. With 40 respondents, you can prove the dependability of the instrument.
Five employees normally refer to field trial. You wo n’t be able to prove the dependability of the instrument.
Actually, you can prove the instrument on 40 respondents foremost. If the instrument is dependable, the consequences can be used as portion of the chief trial. That means, the consequences of the 40 can be included in the concluding survey. If the instrument is non dependable, you would hold to do alterations and trial once more.
Data Collection Method
3.8 Data Analysis Method
Before the start of analysing the information collected, factors analysis and cronbach ‘s alpha analysis are carried out to look into on the consistence and dependability of the questionnaire steps. Factors analysis is a data decrease technique employed to cut down a big figure of variables to a smaller set, which summarize the indispensable information contained in the variables ( Coakes et al, 2009 ) . Cronbach ‘s Alpha analysis was carried out to find the dependability of the questionnaire measures. This dependability coefficient indicates how good the points in a set are positively correlated to one another.
Datas collected were analyzed utilizing the Statistical Package for the Social Sciences ( SPSS ) package. The information is tested for its normalcy and one-dimensionality. Descriptive statistics analysis is performed to supply an penetration on the features of the respondents ‘ , such as gender distribution and the upper limit, lower limit, means on the figure of old ages the respondent has as an hearer.
Correlation analysis is conducted to analyze the strength and way of the additive relationship between two variables. Finally, arrested development analysis is conducted to prove the hypotheses, and to find the function of the go-between in the relationship between the independent variables and the dependant variable.