JOB SATISFACTION AMONG AUDITORS

Abstract

The purpose of this research is to examine job satisfaction among auditors and the relationships between internal as well as external factors and job satisfaction. The research also examines internal and external factors of motivation; dimensions for internal factors include achievements, advancement, work itself, recognition and growth while for external, the dimensions are company policy, relationship with peers, work security, supervisory relationship, money, and working conditions. This research is guided by Herzberg’s Two Factor Theory which explains the difference between motivation and hygiene factors that can lead to job satisfaction. Data were collected using an online questionnaire distributed to auditors in Johor state audit firms with diverse personal and professional backgrounds. The results show that both internal and external factors of motivation have significant positive relationships with job satisfaction. ‘Achievement’ and ‘Growth’ are dominant internal factors of motivation towards job satisfaction while ‘Company policy’ and ‘Relationship with Supervisors’ are dominant external factors of motivation. The results of this research provide indicators to the employers, particularly audit firms, on the factors that influence job satisfaction, thus these employers could take appropriate actions in ensuring the well-being of their employees who are in this context are auditors.