THE IMPACTS OF PHYSICAL, PSYCHOLOGICAL, AND ENVIRONMENTAL FACTORS ON EMPLOYEES JOB SATISFACTION AMONG PUBLIC ACCOUNTING PROFESSIONALS IN MALAYSIA

Abstract

The issue of employees’ job satisfaction among public accounting professionals has become a very critical issue for employers as it might affect the quality, productivity, and sustainability of public accounting firms in today’s economy and business environment. Therefore, this research is attempts to provide insights on the variables influencing job satisfaction. Besides that, this research paper is also aims to explore whether plays a role in mediating  the  relationship  between  the  six  factors  of  job  satisfaction,  organizational  commitment,  and employees’ loyalty. For data collection, a structured questionnaire was developed and a total of 103 responses were received from accountants, auditors, tax advisory, consultants and secretaries. Furthermore, the four steps regression analysis has been employed in this study in order to evaluate the mediating role of job satisfaction. The results have revealed that all the six variables (remuneration, relations with supervisors & co-workers, job security, job promotion, management/leadership style, and organizational culture) are significant factors in explaining the job satisfaction among public accounting professions. Moreover, the findings have also shown that job satisfaction significantly mediates the relationship between relations with supervisors & co-workers and organizational commitment, and also the relationship between job security and employees’ loyalty. This results have provided insight for public accounting firms in overcoming the issues of job satisfaction among their employees.

Keywords: Job Satisfaction, Organizational Commitment, Employees Loyalty, Employee Motivation