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