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.