Perception of Organization Justice and Turnover Intention in Audit Companies

Abstract

The goal of the study is to verify the relationship of the perception of organizational justice with job satisfaction, organizational commitment and turnover intention of auditors of audit companies. A survey research was conducted with the 2,561 auditors registered at the Brazilian Institute of Independent Auditors, using the questionnaire translated from the research of Parker and Kohlmeyer (2005), and the sample accessibility comprised the 106 respondents from the survey instrument. In the data analysis was applied structural equation modeling. The survey results show that the perception of discrimination (organizational justice) presents a negative and significant relation with the variable of job satisfaction and organizational commitment. On the other hand, shows a positive and significant relation with the intention of turnover. Thus, it is concluded that the results indicate that the perception of organizational justice of surveyed independent auditors significantly influences their job satisfaction, organizational commitment and intention of leaving the audit company.

Keywords

• justiça organizacional
• satisfação no trabalho
• comprometimento organizacional
• turnover
• auditores independentes