MOTIVASI SEBAGAI "MODERATING VARIABLE" DALAM HUBUNGAN ANTARA KOMITMEN DENGAN KEPUASAN KERJA (Studi Empiris pada Akuntan Pendidik di Surabaya)

The main object of this research is to make empipncal analysis the impact of organizational commitment toward job satisfaction, and include motivation as moderating variable. The result of this research is expected to give contribution due to developing the theory, especially concerned within attitude accountancy In addition, it's expected to give practical contribution for college of country college and also private sector college. This research have taken educator accountant as an subject at college of country college and also private sector college in Surabaya, used to accumulated data method through survey method by questioner dssemination. Sampling purposive method is used to define the sample. Multiple regres¬sion tool is used to response submitted problem formulation. Result of first hypothesis examination express that organizational commitment (X,), motivation C) and interaction (X X) by simultan have an effect on to job satisfaction. While by parsial interaction xiv variable have an effect on by signifikan to job satisfaction, inferential so that motivation is repre¬sent the moderating variable. Result of second hypothesis examination indicate that the variable of commitment professional ad, motivation 09, and interaction (X29 by simultan have an effect on to lob satisfaction. While by parsial interaction (X29 variable is not have an effect on to job satisfaction, inferential so that motivation IS not representing moderating variable. Key words : Organizational Commitment, Professional Commitment, Motivation, and Job Satisfaction