The objective of the research is to test professional commitment affects to the job satisfaction of public accountant by means of the personality and gender as moderator variables. This is a quantitative research that uses multiply regression analysis. Primary data are gathered through questionnaires and executed by reliability and validity test.And the results show that the six hypotheses have proved significantly: (1) the professional commitment affect the job satisfaction; (2) personalit affect to the job satisfaction; (3) the gender do not affect to the job satisfaction; (4) the interaction between professional commitment and personality affect the job satisfaction; (5) the interaction between professional commitment and gender affect to the job satisfaction; and (6) all variables affect to the job satisfaction of public accountant.Key words: Professional commitment, personality, gender, job satisfaction, and public accounntant
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