PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Semarang)

Abstract

Job satisfaction is very necessary for any profession. Job satisfaction of auditor
increasingly paid attention to increase performance so that purpose of reachable company or
organization. Many factors which can increase job/activity one of them is commitment.
Commitment of it self divided to become two types, those are organizational commitment and
professional commitment. How far commitment influence to job satisfaction is tested to returns to
in this research, by peeping out motivation is intervening variables.
Test utilized to analyze commitment influence to job satisfaction that is regression test,
path analysis as well as statistic T test. Research data obtained from questionary answer
propagated to the auditors working for Kantor Akuntan Publik in Semarang. Result of research
analysis express that commitment has positive influence and significant to job satisfaction of
Auditor. From knowable path analysis that relation between organizational commitment and also
professional commitment is relationship that is direct without. Existence of motivation as
intervening variable. So it job satisfaction of auditor wish to be improved, hence an auditors shall
have high commitment either that is to the organization and also profession.
Key words: organizational commitment, professional commitment, motivation and job
satisfaction.