摘要：This study is an extension of the study of Aranya et.al (1994) which try to determine the influence of organizational culture on job satisfaction and organizational commitment, the effect of role conflict on job satisfaction and organizational commitment in Indonesia. This is a survey research. 500 questionnaire was sent to public accountant staff in Java and South Sulawesi. The result show that organizational culture influence significantly on job satisfaction organizational commitment. Keywords: organizational culture, role conflict, organizational commitment
