PERAN KOMITMEN PROFESIONAL TERHADAPKEINGINAN PINDAH MELALUI KOMITMEN ORGANISASIONAL, MOTIVASI, DAN KEPUASAN KERJA AUDITOR (Studi pada KAP di Wilayah Jawa Tengah dan Daerah Istimewa Yogyakarta)

Abstract

The purpose of this study was to examine the commitment which generally defined as the strength of an individual's identification with and involvement in an organization or profession. The instruments used to operationalize the commitment and professional organizations are similar in that the professional commitment scale simply replace the"profession" while the term for "organization" in the organizational commitment scale. One purpose of this study was to test and use measurements from two separate construction, so it will be able to present such evidence. When commitment is low, it will have an impact on intent to leave. Respondents in this study were the auditors who worked in the Firm in Central Java and Yogyakarta. Data collection method and survey questionnaires as much as 60 can be returned and processed from 120 distributed,the sampling technique used was purposive sampling. Validity and reliability testing performed before testing the relationship between variables using multiple regression models. The results contribute to the literature of commitment to the auditor's intent to leave in two ways. The first intent to leave was influenced by professional commitment directly. Second, professional commitment indirectly influence intent to leave, but through organizational commitment and job satisfaction of auditors, in other words that organizational commitment and job satisfaction as the mediation of professional commitment to intent to leave.