The Role of Accounting Information, Job Satisfaction, and Organizational Commitment to Job Performance through Organizational Citizenship Behavior (OCB) (Studies in Small and Medium Enterprises in Southeast Sulawesi)

Abstract

This study aimed to assess the effect of variable accounting information, job satisfaction, organizational commitment, and OCB on job performance in small and medium enterprises in Southeast Sulawesi.The population of this study were all small and medium enterprises in Southeast Sulawesi; with a target population or target of the study are employees of small and medium businesses. The samples were permanent employees, the employee sampled using stratified random sampling method. The results of this study showed that the discussion of accounting information, job satisfaction and organizational commitment mediated by organizational citizenship behavior, contribute to the improvement of job performance. OCB thus able to provide a stimulus for improving job performance. Concluded: Small and Medium Enterprises in Southeast Sulawesi province that performs well on an ongoing basis is the SMEs that successfully increased employee Organizational Citizenship Behavior in the end make an effective contribution to the survival of the organization.