Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik

Abstract

Job satisfaction and organizational commitment are two things considered when discussing replacement of accounting firm employees. This research examines causal relationship between job satisfaction and organizational commitment through non-recursive model. Those are organizational post, organization culture and role conflict as exogenous variables. The data of this research collected through mail survey to overall accounting firm in several cities in Indonesia, those are: Ujung Pandang, Denpasar, Surabaya, Malang, and Semarang. The Structural Equation Modeling is used for developing theoretical model and analyzing data. The results of this research show causal relationship between job satisfaction and organization commitment. Job satisfaction is negatively related with organization commitment, and organization commitment significantly and positively influenced to job satisfaction. Exogenous variable for organization post positively influences to organization commitment and positively influences job satisfaction. Organization culture in accounting firm positively influences organization commitment. Role conflict significantly and negatively influences to job satisfaction and positively and not significantly influences to organization commitment. This research found that organization commitment in accounting firm come first than job satisfaction, and organization culture in accounting firm created by accounting firm management strongly influenced organization commitment and later result in the raise of job satisfaction of accounting firm employees. Role conflict which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While, the higher organization post the more influences job satisfaction level and organization commitment of accounting firm employees.

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