Factors Influencing the Work Efficiency of Accountants in Accounting Firms in Nonthaburi Province
Keywords:
job satisfaction, good citizenship behavior, work efficiency, accountantsAbstract
This article aims to (1) study the level of job satisfaction, good citizenship behavior and work performance, and (2) study the mediating influence of good citizenship behavior as a mediating factor linking job satisfaction and work performance of accounting staff in accounting offices in Nonthaburi Province. This research is a quantitative research by collecting data using a questionnaire from 200 accounting staff in accounting offices in Nonthaburi Province under the concept of Hair et al., (2006) by using a simple random sampling method with an index of consistency (IOC) between 0.67-1.00 and a reliability of 0.913. The statistics used include descriptive statistics with frequency, percentage, mean, standard deviation and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The purpose of this study was to examine the relationships among job satisfaction (JST), organizational citizenship behavior (OCB), and job efficiency (JEF), with a particular focus on the mediating role of OCB. The findings revealed that overall levels of job satisfaction, organizational citizenship behavior, and job efficiency were rated at a high level, with mean scores of 3.98, 3.71, and 3.86, and standard deviations of 0.794, 0.922, and 0.923, respectively. The results also indicated that OCB functioned as a mediating factor linking job satisfaction to job efficiency. Specifically, job satisfaction (JST) and organizational citizenship behavior (OCB) exerted direct positive effects on job efficiency (JEF), with path coefficients of 0.799 and 0.144, respectively. Furthermore, JST had an indirect influence on JEF through OCB, with an effect size of 0.119. Additionally, JST demonstrated a strong direct effect on OCB, with a path coefficient of 0.829. These findings highlight the significant role of OCB in enhancing the impact of job satisfaction on employees job efficiency.
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