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PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN




  • Simposium Nasiona Akuntansi 9 Padang

    PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN:
    Interaksi Antara Partisipasi Anggaran dan Penggunaan Anggaran Sebagai Alat Ukur Kinerja Dengan Orientasi Manajerial
    (Suatu Penelitian Empiris Pada Perguruan Tinggi Negeri dan Swasta di ProvinsiNanggroe Aceh Darussalam)
    Fazli Syam BZ, SE,Msi, Ak
    Drs. Muslim A. Djalil, MBA
    Universitas Syah Kuala

    Abstract

    This research is aimed at predicting and explaining empirically the effect of budget participation on the role conflict experienced by managers who have a high professionals. The another purpose is to reveal the effect of managerial orientation on the potential arising role conflict of manager who have a high professional orientation and participated in budget formulation process and their achievements measured with a budget indicator.

    The respondents of this research are Deans, Vice Deans, Head of Academic Depts, and Head of Adm Depts. Of 150 distributed questioners to 15 state and private owned institutions of The Province of NAD, it has the response rate of 34,7% or 52 questioners. The data are analyzed by using Pearson Correlation and Simple Regression in order to reveal the relationship and influence among the designated variable.

    The outcome of research indicated that the interaction between professional orientation and budget participation and utilization did not affect the role conflict positively. It meant that role conflict is not caused by professional orientation, budget participation and utilization, but it is a result from other factors. However, interaction of professional orientation, managerial orientation, and budget participation and utilization lead to negative impact on role conflict. On the other words, the individual whose position to focus himself on professional orientation and managerial orientation will face the role conflict at the moment of his performance is being evaluated by the level of budget participation and utilization. This outcome of research support the previous research by Abernethy & Stoelwinter (1995), Bacharah (1995), and Puspa (1995).

    For the next research, it is necessary to develop various variable that would affect the role conflict. This variable may be obtained by developing new variables deriving from contingency theory, such as job satisfaction, job related tension, locus of control, and role ambiguity. The implication of this research also may serve as a difference for further research by applying different methods and samples.

    Keywords: Role Conflict, Professional Orientation, Managerial Orientation, Budget Participation

    Simposium Nasiona Akuntansi 9 Padang

    Pendahuluan

    Kondisi persaingan usaha yang semakin kompetitif memberikan dorongan yang sangat besar pada perguruan tinggi untuk meningkatkan kualitas output yang dihasilkan. Agar lulusan yang dihasilkan bisa memenuhi kebutuhan pasar kerja, berbagai perguruan tinggi melakukan pembenahan di segala bidang, salah satu diantaranya adalah peningkatan efisiensi dan efektivitas manajemen. Untuk itu para pengelola perguruan tinggi sebagian besar menetapkan kebijakan bahwa manajer puncak hingga manajer tingkat menengah dipegang oleh para profesional yang mereka miliki yaitu karyawan edukatif (staf pengajar/dosen).

    Jika seorang dosen menduduki jabatan struktural, ia memiliki peran ganda yaitu sebagai manajer dan sebagai akademisi/pendidik. Sebagai seorang manajer ia harus mendasarkan pekerjaannya pada efisiensi dan pencapaian tujuan organisasi. Keberhasilan sebagai seorang manajer akan diukur, antara lain, dengan pengendalian administratif melalui proses penganggaran. Menurut Hopwood (1976) pengendalian administratif tersebut mencakup mekanisme dan prosedur seperti; struktur otoritas, peraturan, kebijakan, prosedur operasi standar, anggaran, reward, dan sistem insentif. Adapun pengendalian melalui mekanisme anggaran sering juga disebut dengan pengendalian akuntansi. Sebagai seorang akademisi, ia harus berorientasi pada nilai-nilai profesinya yang secara spesifik disebut dengan orientasi profesional.

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