*2.2.2 Relationship with the supervisor and co-workers*

For [39], the determinants of job satisfaction show that people have emotions toward all or certain aspects of their work, such as the relationship with colleagues and co-workers. Many previous studies (e.g., [8, 40–44] have shown that the level of satisfaction from the work is closely correlated with the relationship with the supervisor and co-workers.

Hence, the following hypothesis:

Hypothesis 2-2: The relationship with the supervisor and co-workers have a positive and significant effect on job satisfaction of accounting professionals.
