ANALISIS PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI TERHADAP PRESTASI KERJA MELALUI KEPUASAN KERJA PADA AUDITOR KANTOR AKUNTAN PUBLIK DI SURABAYA

Abstract

The first focus of this study is tend to test the effect of the professionalism and organizational commitment to the individual work outcomes. This indicating an organization's management about the value and importance of maintaining professionalism and personal commitment in the organization. That works outcomes are job satisfaction and job performance. And the second focus of this studi is tend to the effect of job satisfaction on job performance. Based on the theoretical basis and the formulation of the problem that proposed in this study, then there are five hypotheses to be tested . This study method is a quantitative research, and use path analysis to test hypotheses. An object of this study is individual, auditors who work in public accounting firm in Surabaya. The results showed that: (1) professionalism has significant effect on job satisfaction with a critical ratio of 4,391 and significance level less than 0,05, ( 2 ) organizational commitment has significant effect job satisfaction with a critical ratio 4,195 and significance level less than 0,05, (3) job satisfaction has significant effect on work performance with critical ratio 2,026 and significance level less than 0,05, (4) professionalism has significant effect on job performance with the critical ratio 4,510 and significance level less than 0,05, (5) organizational commitment has significant effect on job performance with critical ratio 2,220 and significance level less than 0, 05. This study results also show that the value of standardized coefficient between variables which the largest value is relationship between professionalism and work performance, that is equal to 0,456 Keywords: auditor's professionalism, organizational commitment, job satisfaction, and job performance