PENGARUH TEKANAN ETIS TERHADAP KONFLIK ORGANISASIONAL-PROFESIONAL DAN WORKOUTCOMES




Simposium Nasiona Akuntansi 9 Padang

PENGARUH TEKANAN ETIS TERHADAP KONFLIK ORGANISASIONAL-PROFESIONAL DAN WORKOUTCOMES
(Studi Empiris pada Akuntan Publik se Indonesia)

Intiyas Utami*
Universitas Kristen Satya Wacana Salatiga

Muchamad Syafruddin
Universitas Diponegoro Semarang

Rr. Sri Handayani
Univesitas Diponegoro Semarang

ABSTRACT

Prior research found that the source of organizational-professional conflict was lower organizational commitment, but another studies stated that ethical pressure was the source of organizational-professional conflict. The different findings results in the motivation (research gap motivated) to examine the effects of ethical pressure to organizational professional conflict, and the influence of organizational-professional conflict to work outcome (organizational commitment, job satisfaction, dan turnover intention).
This study hypothesizes that organizational pressure to engage in unethical behavior increases perceived organizational-professional conflict, and the higher level of conflict (have), the lower level of organizational commitment, the lower level of job satisfaction, and the higher turnover intention. Respondents of this research were junior auditors, senior auditors, managers and supervisors. The data was gathered from 500 mail questionnaires and 75 personal questionnaires. A survey was mailed (500 questioner) and direct contact (75 questionairs) to yunior, senior auditor, manager and supervisor as research sample. The response rate indicated 27,33% with 157 respondent. Hypothesizes was examined using structural equation modelling.
The result showed that, as hypotesized, higher level of ethical pressure was associated with higher perceived organizational-professional conflict. Then, as hyphotesized above, high level of organizational-professional conflict were associated with low level of organizational commitment and low level of job satisfaction. Both organizational commitment and job satisfaction were negatively related to turnover intention. Indirect effect organizational-professional conflict to turnover intention, through organizational commitment or job satisfaction indicated significant result.

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