The turnover phenomenon of professional accountants has become an important issue both among practitioners and academics. This study investigates the phenomenon of turnover by using constructs multidimensional organizational commitment and job satisfaction is seen as a factor affecting the turnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoretical models are confirmed: Theoretical Model 1 puts multidimensional organizational commitment as antecedents to

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... job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedent to multidimensional organizational commitment. Turnover intention is the final output on both models. This employed 107 professional accountants from various public accounting firms in Indonesia and these were analyzed by means of structural equation model (SEM). It shows that the Theoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positive relationship between job satisfaction and affective commitment. There were negative relationship between job satisfaction and low alternative commitment, between job satisfaction and high sacrifice commitment, and between job satisfaction and affective commitment with intention to leave. ABSTRAK Fenomena turnover pada akuntan profesional telah menjadi isu penting baik di kalangan praktisi dan akademisi. Studi ini mengkaji fenomena intention to leave dengan menggunakan konstruksi komitmen organisasi multidimensi dan kepuasan kerja sebagai faktor yang mempengaruhi turnover, serta menggunakan konstruksi intention to leave sebagai proxy untuk intention to leave. Dua model teoritis dikonfirmasi: Model Teori 1 menempatkan komitmen organisasi multidimensi sebagai anteseden terhadap kepuasan kerja, dan Model Teori 2 adalah konstruk kepuasan kerja sebagai anteseden komitmen organisasi multidimensi. Turnover intentions adalah hasil akhir pada kedua model. Penelitian ini menggunakan 107 akuntan profesional dari berbagai perusahaan akuntan publik di Indonesia, kemudian dianalisis dengan menggunakan structural equation model (SEM). Terbukti, bahwa Model Teoritis 2 ternyata lebih baik daripada Model Teoritis 1. Estimasi parameter menunjukkan hubungan positif antara kepuasan kerja dan komitmen afektif. Terdapat hubungan negatif antara kepuasan kerja dan komitmen alternatif rendah, antara kepuasan kerja dan komitmen pengorbanan tinggi, dan antara kepuasan kerja dan komitmen afektif dengan niat menarik diri.