HIRARKI AKUNTAN SEBAGAI MODERASI HUBUNGAN ANTARA KOMITMEN AFEKTIF DAN BERKELANJUTAN DENGAN KOMITMEN PROFESIONAL

Abstract

This research aims are to examine the empirically professional commitment differences between accountant hierarchy, and to examine the affective and continuance commitments with effect to professional commitment, and accountants hierarchy effect between affective and continuance commitments with professional commitment. The sampling method is convenience sampling. The respondents are accountants who work in public accounting firms. There were 140 respondents participated in this research. Data analysis used oneway-Anova and Moderated Regression Analysis (MRA). The result shows that there are differences professional commitment in accountants. Affective commitment significant negative effect to professional commitment and continuance commitment not effect to professional commitment. Accountant hierarchy moderation effect to the affective and continuance commitments with professional commitment. Keyword : accountant hierarchy, affective commitment, continuance commitment, professional commitment.