Pengaruh Komitmen Dosen-Dosen Akuntansi Terhadap Perkembangan Profesi Akuntansi, Motivasi sebagai Variabel Intervening
Abstract: This Research id to
determine (1) Significant effect of organizational commitment, professional
commitment and development of Accounting Profession (2) The significant effect
of organizational commitment,professional commitment and motivation (3) Significant
effect between motivation and the Development of Accounting Profession
(4)Indirect significant effect of organizational commitment and professional
commitment to the development of Professional Accounting through motivation as
an intervening variable.
This research was conducted on Private Higher Education in Kopertis
Region IV. With the unit of analysis are lecturers in accunting. Empirical
research conducted on 215 respondents with a random sampling method and use
path analysis method.
Results showed that (1) the effect of organizational commitmend to the
motivation is 4,172% (2) The effect of
professional commitment to the motivation is 84,32% (3) The effect or
organizational commitment to the development of the accounting profession by
34,03%, (4) The effect of professional commitment on the development or
accounting profession is 14,32%, (5) The effect of motivation on the
development of accounting profession is 5,23% (6) The effect of organizational
commitment to the development of the accounting profession through the
motivation is 5,08%. (7) The effect of professional commitment to the
development of the accounting profession through the motivation is 67,60%.
Keywords: Organizational
Commitment, Motivation and Development of Accounting Profession
Penulis: Robertha Titik Dyah
Ratna Ngesti Utami
Kode Jurnal: jpakuntansidd1000095
