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.