Examining the Role of Motivation Among Public Accountants in Indonesia: Testing for the Mediation Effects

Abstract

The purpose of this study is to examine the influence of organizational and professional commitments on job satisfaction with motivation as an intervening variable. This study used a questionnaire-based survey for data collection. Data were collected by using a mail-survey on auditors who work in audit firms operate in Indonesian. Data were analyzed by Partial Least Squares (PLS) method with the help of SmartPLS software. The results of this study found that there was no significant relationship between organizational commitment and motivation of auditors, and there is significant relationship between professional commitment and motivation of auditors, there is significant relationship between organizational commitment and job satisfaction, there is no significant relationship between the professional commitment and job satisfaction. There is no significant relationship between motivation and job satisfaction of auditors.