Salary Satisfaction and Working Pressure as Moderating Effect on Organizational Climate and Organizational Commitment Towards Turnover Intention

  • Widijaya Widijaya Universitas Internasional Batam, Jalan Gajah Mada Baloi, Kota Batam,29442, Indonesia
Keywords: Organizational climate, organizational commitment, turnover intention, working pressure, salary satisfaction


The realization of tax revenue for the first semester in 2018 was 40,84% from the target. The Directorate General of Taxation (DGT) is reforming the tax audit process more efficient. Tax consultants are involved in improving tax awareness and compliance for taxpayers through an agreement with DGT. The role of tax consultants become more important in handling the aggressiveness of tax audit and the intensification of taxpayers. Human resources become an important element in determining the achievement of overall objectives. This research focuses on analyzing the moderating effect of salary satisfaction and working pressure on organizational climate and organization commitment towards turnover intention. The population of this research is the employees of tax consultants in Batam. The questionnaire was used in data collection and measuring instruments with Likert scales. The structural equation method was used in SmartPLS 3 to evaluate the measurement model and the structural model. The result of this research indicates organizational climate significantly positive towards organizational commitment. Working pressure significantly positive towards turnover intention. Organizational climate, organizational commitment, and salary satisfaction were significantly negative towards turnover intention. The indirect effect were found either in organizational climate or working pressure moderates organizational climate towards turnover intention through organizational commitment. Salary satisfaction and working pressure significantly moderate organizational climate towards turnover intention.


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