Abstract: Accounting firms, as information providers, are directly impacted by the manner in which information is managed. Previous researches conducted in Australia, United States, and Japan indicate that information measured by nutrient information and information consciousness constructs has the influence on job satisfaction among accountants in accounting firms. The research investigates the influence of information factors using nutrient information and information consciousness constructs of job satisfaction in accounting firms in Jakarta and Surabaya. The data were collected through questionnaires in which 105 respondents participated. The result of the research, with the consideration over the control variables, shows that nutrient information, information required by auditors, has a significant influence on job satisfaction, but information consciousness fails to do so. The result indicates that accountants need information to increase their expertise via seniors/supervisors feedback and recognition on performance achievement. On the other side, accounting firms seem to have not facilitated their staff yet with the sufficient facilities to access the required information.

Keywords: Accounting firm, public accountant, nutrient information, information consciousness, job satisfaction.

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