*2.2.1 Salary*

Salary is one of the basic elements used to motivate employees in a company. It helps in increasing workers' performance and productivity. Yong Yew et al. [9, 33–36] emphasized that salary is significantly correlated with job satisfaction. However, poor compensation will have negative effects on job satisfaction [37].

Nonetheless [38], showed that salary increases are directly related to decreased satisfaction.

From what has been advanced, the following hypothesis can be set:

Hypothesis 2-1: There is a positive and significant relationship between salary and job satisfaction of accounting professionals.
