PENGARUH KOMITMEN ORGANISASI, MOTIVASI KERJA DAN KOMPETENSI PROFESIONAL TERHADAP KINERJA GURU AKUNTANSI SLTA DI KOTA SIDOARJO

The purpose of this study was to test the influence of organizational commitment, motivation and the competence professional of the performance of high school accounting teacher in sidoarjo city. The data used in this study is the primary data obtained from the questionnaires high school accounting teacher in the Sidoarjo city, by the number of samplesas much as 50 respondents. Analysis technique used is multiple linear regression analysis. From the results of multiple linear regression analysis can be concluded that motivation, organizational commitment and professional competence simultaneously significant effect on the performance of high school accounting teacher in Sidoarjo city. Concluded also partially organizational commitment and professional competence have a significant effect on the performance of high school accounting teacher in Sidoarjo city, but the motivation partially is not significant effect on the performance of high school accounting teacher in Sidoarjo city. Keywords : Motivation, Organizational Commitment, Competence Professional, and Teacher Performanc