PROFESSIONAL COMMITMENT OF ACCOUNTANT AND THE COMMITMENT OF PUBLIC ACCOUNTING FIRMS ON AUDITOR’S JOB SATISFACTION

The Public Accounting Firms (PAFs) have notoptimally met their user’s expectation in providing high quality auditings services. Many financial scandals that involve public accounting practitioners are still occurring. They make users of auditing service confuse about integrity of Certified Public Accountants. This study aims to obtain empirical evidences in evaluating of the extent to which the professional commitment of accountant and organizational PAFs commitmenaffecton auditor’s job satisfaction. This studyusesan explanatory surveymethod, althoughits detailsalso contain some descriptions, however because it is a relational research, its focus lay on relational explanations among verificative variables. Some operationalized variables are included in this study, consisting ofprofessionalcommitment, organizational commitment, and job satisfactionthat paymore fundamental emphasis on their indicators. Datawere collected throughquestionnaire distributionto targetedrespondents, as well aslimitedinterviewsor documentary studies as additional efforts to obtain explanatory elements from survey findings. Analytical units in this study involved the Public Accounting Firms (PAFs) in Indonesia with total population as 417 PAFs. Samplings by a simple proportional randomized method in 79PAFs with 347 accountants as responding target weresent questionnaires. Data analytical and testing methods were carried out by the Structural Equation Modeling (SEM) analysis. The research findings showed that professional commitment of accountants and commitment of the PAFs organization affects auditor’s job satisfaction, both simultaneously or partially.


Research Background
The Public Accounting Firms (PAFs), in providing their services have been realizing that a more intensive competition among the PAFs, have also encouraged the Public Accounting services into "critical" category for taking a professional behavior. Consequently, there are some PAFs prefer client interests and a large profit, causing that the Public Accountant's Professional Code of Ethic can't well be held up anymore.
The public accountant profession has a substantial responsibility in fulfilling the trust provided by community, at least its: (1) liability to clients, legal obligation that generally appear as its failure consequence in performing an audit assignment in according to agreed timetable, unsufficient audit execution, failing to find out confidentiality mistakes and violation made by public accountant; (2) civil liability to third parties (stokeholders and potential investors, suppliers, creditors, employees and customers), it is generally come into surface because of third parties perceived themselves to be lost due to wrong decision making, because such decisions rely only on financial statement made from misleading audit report; (3) criminal liability to the third party, and it is usually occured due to direct involvement of the public accountant with client in taking a criminal act (Arens et al., 2010).
A professional commitment highly needed in all profession because a given professional service enjoyed by community at large, so it is important that peoples are not made lost from services provided by such profession (Boreman, 2000). The public accounting profession must have integrity, independence and freedom from all related interests, it can hold the truth up, technical and professionalism competence, and the commitment of profession must always be defended by treating morality aspect in the highest place (Gibbins and Webb, 2001). An accountant does not have expertise only, but he / she must also have ability to perform his/her professsional duty through application of agreed professional standard, keep professional accountability, and must always obey to the existing professional code of ethic (Whan, et al., 2004). The public accounting profession is required to recognize stakeholder's interest, but its professional ethic must primarily always be kept, and it can't be separated from organizational commitment where it works, namely, in the Public Accounting Firms (McPhail, 2001).
The currently accounting scandals are taking place in the world, where they result in a decrease in public trust on accountant profession and produced auditing quality. However, it has not been clear that whether professional commitment of public accountant or commitment of the PAFs organization can affect an auditor's (public accountant) satisfaction or an Independent Audit implementation on the Financial Report, where it is supposed to have implication on performed audit quality. There are many definitionsaboutaudit quality, but there is no certain definition about such audit quality itself. It is caused by absence of common understanding concerning on audit quality composing factors and oftenly occurred conflict of role between various users of audit reporting (Suton, 1993).
This research based on model obtained from occurrence of field phenomenons which is based on partial theories among models, thus it is obtained a given model from those supportive theoris, such as research from Ahmad et al., (2012) that investigate professional commitment by considering of ethical orientation, profession characteristic, and profession code of ethical dimensions.
Based on those stated research backgrounds, thus identification of this research problem is how extent is the professional commitment of accountant and organizational PAF's commitment affect on auditor's job satisfaction.

Inter-relations of Variables
A public accountant must, in conducting his / her professional practice, fully follow predetermined ethical guidances with its overall consequences. Unfortunately, community in general does not understand rules and regulations that must be complied with by public accountants, therefore it is existed gap between community expectation and rules and regulations in public accounting practice limitation. This gap can sometimes result in community misperception about the public accountant profession. For example, the user of public accountant services has not able to distinguish clearly the meaning of the "audit failure" and "business failure" terms. (Windsor, 2003, William, 2003and Wyman, 2003. In addition to the Professional Commitment and Organizational Commitment issues, other issue faced by public accountant in Indonesia or to be supposed to have contribution on public accounting business in Indonesia is the job satisfaction. Some previous researches (Messmer, 2002 andCamp, 2003) proposed that performance and job satisfaction has a connection, although it has not been consistent one, where auditors whom perceive an organizational-professional conflict tend to show a low performance and a high turnover intention (Harrel et al., 1986). Other research (Gregson, 1992) in Behavioral Research in Accounting investigates relation between job satisfaction, organizational commitment, turnover, and performance. Its finding showed that there is a relation between organizational commitment and turnover. An auditor with high organizational commitment has a low turnover intention, and vice versa. An auditor with high organizational commitment and job satisfaction also tend to contribute a better performance. Other researchers who did similar investigation with same findings, among others, include Backman (2000) and Aizzat et al., (2001).
Therefore, the heart of job satisfaction does not depend on the total pay received, but it depends on professional and organizational commitment where individual works. In other words, professional and organizational commitments are appreciated highly important in increasing a satisfaction level. However, it has not been clear whether thecommitment of public accountant and the commitment of PAFs are important determinants in increasing auditor's job satisfaction.

The Research Hypothesis
Based on conceptual framework and paradigm of this research, thus it can be proposed a hypothesis that commitment of accountant profession and the commitment of the PAFs organization have a positive influence on auditor's job satisfaction, both partially or simultaneously.

Research Methods
This research uses the explanatory survey method. It aims to examine formerly formulated hypothesis. Although its detail also contains descriptions, as a quantitative research, it is focused on relational explanation among variables. Consequently, this research requires for more basic variable operationalization to its indicators. In accordance with proposed hypothesis, it also made use the Structural Equation Modeling (SEM) analysis, with reason that this model is an integrated approach between factor analysis, path analysis, and structural model, and it is a data analysis with the conceptual construction.
The research variables are operationalized by referring to all variables in formulated hypothesis, they are: (1) the Professional Commitment of Accountant variable, that is a voluntarily accountant (individual) willingness to be always obey with the Standard of Profession; (2) the Organizational Commitment of PAFs variable, it is an auditor's willingness, accountant in this case, to be voluntarily always involved or loyal to the PAFs with his/her specific objective; (3) Auditor's Job Satisfaction variable, it is a condition perceived by accountant as an auditor working for the PAFs, when he or she got a satisfaction on delivered services and received returns. A satisfaction perceived by an accountant will be reflected from the Extrinsic Job Satisfaction.
The research analytical unit consists of the PAFs, information sources are accountants working the PAFs in Indonesia. Total population of this research consists of 417 PAFs. Meanwhile, its sample is determined from analytical forms in accordance with proposed hypothesis. Based on calculation output with the proportional simple random sampling, it is obtained samples as much 79 PAFs. Data collecting technique applied in this research is an Indirect Communication Technique by using questionnaires as instruments, and its Direct Communication Technique was done by a limited interview. The model fitness testing was performed with some goodness of fit test (GFT) indexs, such as probability value (p-value), chisquare statistical test, the root means square error of approximation (RMSEA) value, the Goodness-of-fit index (GTI), the adjusted goodness-of-fit index (AGFI), the normed fit index (NFI), the Tucker-Lewis Index (TLI), or Non-formed fit index (NNFI), and the Comparative Fit Index (CFI). The model fitness testing and criteria is summarized, as it is seen in Table 1

Results and Discussion
The description for each variable based on respondent's reply, namely, 347 Accountants in 117 PAFs that are working as practicing Auditors in the PAFs in Indonesia; it could be summarized in Table 2 as follows: The effect of the commitment of accountant profession and the organizational PAFs commitment on auditor's job satisfaction, would be clearly described on proposed hypothetical basis, and overll produced models in this research can be illustrated as following:

The Test of the Goodness of fit Statistics
The obtained results of model appropriateness (the simultaneously or overall model testing) was shown by goodness of fit statistics measure, and it can be summarized as illustrated in the following Table 3: Resuts of model evaluation by considering the 2 value, it is obtained a large 2 value with the Significance Probability (0,000) less than .05. However, because of the CMIN to DF ratio is still less than 2, thus it can be stated that the formed structural model can be accepted (fitted with data). Others measure of theGoodness of Fit Statisticsalso showed that the model can still be used in which the RMSEA for structural model is .064 smaller than .8 critical value and the .97Normed Fit Index (NFI) model value is 0,97 is larger than its critical value (.90). Meanwhile, the GFI model value is included in marginal criteria. Based on the measure of obtained model fitness, it can be drawn a conclusion that, the formed structural model is fitted with data, and it can be stated to fulfill the Goodness of Fit criteria.

The Hypothetical Test
Result of the first hypothetical test about the effect of commitment of accountant profession and the organizational PAFs commitment on auditor's Job Satisfaction, both partially and simultaneously shows the following results.

Effects of Commitment of Accountant Profession and the Organizational PAFs 3.3.1 Commitment on Auditor's Job Satisfaction.
This research's findings showed that, there are effects of the commitment of accountant profession and the organizational PAFs commitment on Auditor's Job Satisfaction as 97.1%, both partially and simultaneously. It is supported by concept that accountant profession and auditor are urgently required to help community, especially for their business transactions. The obedience to profession standard, accountability, and ethics of profession in individual context has a relation with how the organizational commitment, where it would be applied by individu in an organization will be reflected in how related individual commitment to keep his/her organizational images, and do the best one in behalf of organization (McPhail, 2001). Furthermore, this hypothetical testing output also fits with the Schewepker's work (2001) showing that individual ethical awareness in organization will increase job satisfaction and reduces willingness to remove.
Therefore, an auditor has responsibility to accountant profession, his professional coworkers, organization in which heis working, auditee, himself, and public at large. An auditor with colleagial ideals and values in fulfilling terms and conditions in running accountant's (auditing service) practice establishes his professional organization as a morale community. Starting from similar educational background, these professionals have a closed distinctive expertise for others with different expertises, and become a specific group with authoritative power in specific skillful knowledge field, as the monopoly holder in supply market. If accountant profession objective is the responsibility itself, thus such objective achievement, namely, responsibility to profession and specific organization will of course support efforts in achieving such job satisfaction.
Unfortunately, effects of the commitment of accountant profession and organizational commitment have not provided an optimum effect on auditor's job satisfaction level. It can be seen from residual factors, such as factors accompanying to give effect on auditor's job satisfaction beside professional and organizational commitments studied in this research, has not yet deeply investigated. Those residual factors, for example, guessed as opportunity to involve in activity that fit with auditor interest, auditor involvement in decision making, trust on other auditor competence, control of conflict, and total space in taking works and activity, and opportunity for growth continuity.

Conclusion
Based on research and discussion findings, it can be drawn some conclusions, namely: (1) the commitment of accountant profession and the organizational PAFs commitment provide a positive and significant influence on Auditor's job satisfaction, both partially or simultaneously.
(2) The commitment of accountant profession was examined from accountant obedience to profession standard, profession accountability, and ethics of profession; meanwhile, the organizational PAFs commitment was examined from affective, continuum, and normative dimensions. (3) Although there is effect of the commitment of accountant profession and the organizational PAFs commitment on Auditor's Job Satisfaction, but it has not shown an optimum figure because there are still some other factors that also affect such auditor's satisfaction.