KOMITMEN ORGANISASI AUDITOR: Studi Empiris pada KAP Besar di Jakarta yang Berafiliasi dengan KAP Asing (The Big Four)
ABSTRACT: The purpose of this
paper is to examine organizational commitment within the context of anteseden
and consequences for auditors in public accounting firms. Specifically, to
examine the relationship job satisfaction to organizational commitment, and
organizational commitment to turnover intentions. A sample of 171 auditors
working for public accounting firms in Jakarta that affiliated to The Big Four.
The result of this paper by using Structural Equation Modeling of AMOS
indicates that job satisfaction have significant positif relation to
organizational commitment, and than organizational commitment have significant
positif relation to turnover intentions.
Keywords: organizational commitment, job satisfaction,turnover intentions, auditor
Penulis: Jadongan Sijabat
Kode Jurnal: jpakuntansidd090049
