FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di daerah Semarang)

Abstract

The purpose from this research is examining the influence of Organizational Commitment, Professional Commitment, Job Autonomy and Organizational-Professional Conflict (OPC) on Auditor’s Job Satisfaction. The population of this research is auditors that work in public accountant firm located at Semarang, The sample taken from 45 auditors from 8 public accountant firm at Semarang. Method of data collection in this research is using questionnaire. Method of data analysis is reliability and validity analysis, classic assumption analysis and hypotheses analysis is using linear regression analysis. The result indicates all variables reliable, valid and fulfil classic assumption. The result of hypotheses analysis are Organizational Commitment has positive influence but not significantly on job satisfaction, Professional Commitment has positive influence and significantly on job satisfaction, Job Autonomy has positive influence and significantly on job satisfaction and OPC has negative influence and significantly on job satisfaction.