PENGARUH KOMITMEN TERHADAP KEPUASAN KERJA AUDITOR: MOTIVASI DAN BUDAYA KERJA SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA KAP YOGYAKARTA)

The purpose of this research is to verify the impact of commitment toward job satisfaction which involve motivation and job culture as the moderating vuriable. The sample is a public accountant office which is located in Yogyakarta Multiple regression as the analysis method, with Moderate Regression Analysis (MRA) model, including a specific application of multiple regression. The similarity of both is containing interaction as a factor. The research gives the result that first hypothesis organizational commitment impact the job satisfaction. The second hypothesis, prornssional commitment gives the negative impact to job satisfaction The third hypothesis, interaction of organizational commitment and the motivation has an impact tojob satisfaction. 177e forth hypothesis is interaction professional commitment and motivation impact tojob satisfaction. The fifih hypothesis is interaction of organizational commitment and job culture impact to job satisfaction. The sixth hypothesis is the interaction of professional commitment and job culture impact to job satisfaction. In this research, can conclude that the motivation and job culture is able to be a moderate variable