Abstract
The purpose of this study was to examine the effect of professional commitment on job satisfaction with motivation as a moderating variable. This research was conducted at tax consultant office (KKP) in Denpasar area. Samples taken as many as 81 respondents by using purposive sampling method. Data collection was done by distributing questionnaires. The analysis technique used is with Moderated Regression Analysis (MRA). Based on the analysis results found that professional commitment has a positive and significant impact on job satisfaction at the Tax Consultant Office in Denpasar. These findings indicate that the higher the professional commitment the job satisfaction will increase, in addition the results of this study indicate that the role of motivation in professional commitment is strengthening, which means the implementation of professional commitment is better accompanied by the application of motivation together will be able to improve job satisfaction at the Tax Consultant Office in Denpasar.
 Keywords: professional commitment, job satisfaction, motivation.
Highlights
PENDAHULUAN Bidang ilmu akuntansi tidak lagi hanya dikenal dengan mengumpulkan, mengukur, mencatat, dan melaporkan informasi keuangan saja
These findings indicate that the higher the professional commitment the job satisfaction will increase, in addition the results of this study indicate that the role of motivation in professional commitment is strengthening, which means the implementation of professional commitment is better accompanied by the application of motivation together will be able to improve job satisfaction at the Tax Consultant Office in Denpasar
Pengaruh Komitmen Terhadap Kepuasan Kerja Auditor: Motivasi Sebagai Variabel Moderating.Tesis Sarjana Jurusan Akuntansi pada Fakultas Ekonomi Universitas Diponegoro, Semarang
Summary
Data kualitatif dalam penelitian ini berupa jumlah konsultan pajak yang bekerja pada masing-masing kantor konsultan pajak sesuai dengan isi kuisioner meliputi jenjang pendidikan dan lama bekerja. Data kuantitatif dalam penelitian ini adalah data yang berupa angka – angka dan dapat dinyatakan dalam satuan tertentu seperti jumlah responden. Data primer dari penelitian ini yaitu jawaban-jawaban yang diberikan oleh responden atas pertanyaan – pertanyaan dalam kuisioner yang berhubungan dengan penelitian. Data sekunder dalam penelitian ini adalah data yang dikumpulkan dari sumber lain yaitu daftar Kantor Konsultan Pajak (KKP) yang terdapat di Denpasar. Dalam penelitian ini menggunakan populasi yaitu konsultan pajakyang bekerja pada Kantor Konsultan Pajak di Kota Denpasar.Metode yang digunakan dalam penelitian ini adalah purposive sampling. Metode purposive sampling adalah teknik pengambilan sampel sumber data dengan kriteria yang telah ditentukan (Sugiyono, 2014:116). Pegawai pada kantor Konsultan Pajak di Kota Denpasar,(2)Pegawai yang memiliki pengalaman minimal 1 tahun. (3) Telah menyelesaikan penugasan minimal 1 kali
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