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n: According to Yousef (2000) staff who tend to be more committed to the organization are more likely to embrace change than those who are less committed to the organization. The public accountants who are more committed will improve their performance. The organizational commitment used as a mediator affects job security, job satisfaction, motivation and performance. The higher rate of performance relates to higher organizational commitment. Amilin and Dewi (2008) states that the success from a person’s performance in any of the work subject is determined by the level of competence, professionalism and commitment towards thefield of interest. An individual's performance will be affected by the level of job satisfaction, while, jobsatisfaction is influenced by someone either from within or from outside the organizations. Amilin andGoddess also states that high organizational commitment implies higher role conflict. A strongrelationship occurs between professional commitment and job satisfaction in the presence of role conflict.It can be interpreted that the professional commitment contributes greater to job satisfaction when roleconflict occurs.
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