Daftar Isi:
  • The purpose of this study was to analyze the effect of professional commitment and organizational commitment on job satisfaction, and analyze whether the relationship between professional commitment and organizational commitment affect the auditor job satisfaction is moderated by motivational variables. This study uses primary data and source data taken from research facts include opinions or views of respondents. The object of research is 14 public accounting firms in Surabaya and 37 auditors as respondents. This study used a random sampling as a method of sampling. This study also used the normality test, heterokedastisitas, multiple linear regression test moderation, and test hypotheses using the t test and F test Overall this test using SPSS version 21.0 as data analysis techniques. The results of this study indicate that organizational commitment and professional commitment effect on job satisfaction and also prove that the relationship between professional commitment and job satisfaction is moderated by motivational variables auditors. Comfort in working will give a good impact in the organization and job satisfaction of auditors. Keywords: Auditor, job satisfaction, motivation, professional commitment, organizational commitment