THE INFLUENCE OF SUPERVISORY ACTION ON JOB SATISFACTION OF ENTRY-LEVEL STAFF AT THE ACCOUNTING FIRMS IN BANDUNG CITY

Abstract

Amount of client and also kind of industrial often result a work of audit have character is clerical and
only pursuing goals " Deadline". So that sometimes work of audit become something is routine. Work
of audit which in have character the routine and clerical can weaken of supervision. This matter
indication height turnover at the accounting firm.
This research aim to know influence of supervisory actions to job satisfaction of entry-level staff, either
simultaneously and also partially at the accounting firm in Bandung City. And for that used by the
following grand theory: for the variable of leadership and mentoring to job satisfaction, used theory
from Malayu ( 2003:189) and Robbin ( 1993:182). Variable of working conditions to job
satisfaction, used theory from Luthan ( 1995:122) and Robbin ( 1993:181). While variable of
assignment to job satisfaction, used theory from Luthan ( 1995:121) and Robbin ( 1993:181).
This research use the census method, with population counted 60 responder, that is entry-level staff
from the accounting firm in Bandung City. Data required consisted of primary data obtained through
the questioner and secondary data supporting this research. To analysis this research used by Analysis
of Multiple Regression.
The study find that three major element of supervisory actions recommended by the AECC, leadership
and mentoring, working conditions, and assignment, simultaneously have positive influence to job
satisfaction of entry level staff equal to 47,20 %. Partially, influence element supervisory actions to job
satisfaction of entry-level staff, leadership and mentoring have positive influence to job satisfaction of
entry-level staff equal to 19,70 %, working conditions have positive influence to job satisfaction equal
to 32,50 %, and assignment have positive influence to job satisfaction equal to 15,20 %.