PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK
Abstract: The Influence of
Locus of Control on The Relationship between Professional Commitment And
The Job Satisfaction Of Accountant
Academician. The effect of locus of control on the relationship between
professional commitment and job satisfaction were investigated, because there
has not been consistently empirical research.
As suggested in the literature, this research tests hypotheses that
these specific contingency factor should aid in identifying situations where
professional commitment would have a strong relationship with job satisfaction.
Analysis of 41 accountant academician, who becomes the respondents, indicated
that professional commitment has direct relationship with job
satisfaction. In addition, the
contingency factor was found to play key role on this relationship. The result of moderated regression analysis
proved that locus of control to be pure moderator variable, and has a negative
effect to the relationship between professional commitment and job satisfaction, so that the relationship
between professional commitment and job
satisfaction was significantly stronger for accountant academician with
internal locus of control than in accountant academician with external locus of
control. The implication of this study is relevant to university management and
to academicians seeking to explain how, when, and where professional commitment
is needed.
Penulis: Nurika Restuningdiah
Kode Jurnal: jpakuntansidd1000243
