Title:
Mediating Test of Interpersonal Trust and Organizational Commitment to Job Satisfaction of Public Accountants in Central Java, Indonesia

Authors:
Lilis Sulistyani, Ifah Lathifah, Hadi Pramono, Ika Swasti Putri, Indonesia

Abstract:

This study empirically investigates the influence of interpersonal trust and organizational commitment as mediators on the impact of procedural justice and distributive justice on the job satisfaction of Public Accountants in Central Java.  This study employed questionnaire survey methodologies for data acquisition. The employed methodology for sampling is random sampling. The subject matter of this investigation included of 52 participants. The experimentation of this study use the Partial Least Square Structural Equation Model (PLS–SEM) via the WarpPLS 3.0 software. The test results demonstrate that procedural fairness and distributive justice have a substantial impact on work satisfaction. Procedural equity exerts a favorable yet substantial impact on interpersonal reliance and organizational dedication. The concept of distributive justice exerts a notable and favorable impact on the level of trust between individuals and their commitment to an organization. Organizational dedication exerts a substantial affirmative impact on job contentment. Interpersonal confidence exerts a favorable albeit statistically insignificant impact on job contentment. It was demonstrated that interpersonal trust does not serve as a mediator for the impact of procedural fairness or distributive justice on job satisfaction. Organizational dedication serves as a partial intermediary, with a VAF score of 32.1% (falling within the group of <20% to 80%), in relation to the impact of distributive justice on job contentment. Nevertheless, it does not serve as an intermediary factor in the impact of procedural fairness on job satisfaction.

DOI: https://doi.org/10.51505/IJEBMR.2024.8201