PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada KAP di Jawa Tengah dan DIY)
ABSTRACT: The goal and
the significance of the this study are obtain empirical evidence on the influence of organizational commitment,
professional commitment and
motivation towards auditors’
job satisfaction. In this
study, the researcher
also observed the
indirect influence of
organizational and
professional commitment towards
job satisfaction through
motivation as the
intervening variable. This study
employed survey method
by distributing questionnaires to the respondents. The population
of the study
was the auditors
working in KAP,
both in Central
Java and Yogyakarta Province.
The sampling of the study
was determined by
using purposive sampling technique. There
was 140 auditors,
working in KAP
in Central Java
and Yogyakarta Province, providing positive
response toward this
study. To analyze
the data of
the study, the
researcher applied regression technique in SPSS 16.00 and path
analysis.The result of the study showed that organizational and professional
commitment influence the motivation significantly and positively. This study
also proved that organizational commitment, professional commitment and
motivation affected auditors’ job
satisfaction significantly and
positively. More to
the point, organizational and professional commitment
indirectly affected auditors’ job
satisfaction through motivation as intervening
variable. The direct
influence of the
organizational and professional
commitment variables towards job
satisfaction, as a matter of
fact, bigger than
their indirect influence.
The result of the
study showed that
organizational commitment gave
the greatest influence
toward auditors’ job satisfaction.
Therefore, the organizational commitment
needed to be
improved by Accountant Public
Office.
Keywords: organizational
commitment, professional commitment, motivation, job satisfaction
Penulis: Achmad Badjuri
Kode Jurnal: jpakuntansidd090074
