PENGARUH JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (STUDI PADA BADAN URUSAN LOGISTIK DI INDONESIA)
ABSTRACT: The main purpose of
the study is to test the effects of position in organization, organization
culture, and role conflict of internal auditor toward job satisfaction of
internal auditor. This Studi is done on Bulog (Badan Urusan Logistik) in
Indonesia.
The primary data are collected from internal auditors who work in
government department that is Bulog. The data are collected by interviewing
directly 71 respondents and mailing survey for 180 people. So, there are 251
respondents in this research. From 251 respondents, the data can be collected
only from 148 respondents, in detail, 93 respondents (51,67%) from mailed
survey and the rest 55 respondents (77,46%) from interview technique. After
being reexamined by using multivariate SEM technique that is supported by AMOS
and SPSS 10 programs, the data can be processed only from 103 respondents.
The result of this research shows that the job satisfaction of internal
auditor will be influenced if position of internal auditor in organization is
high. The hypothesis stating that the organization culture has positive effect
toward job satisfaction of internal auditor is denied. The role conflict of
internal auditor gives negative effect toward job satisfaction of internal
auditor.
Key words: Position in
organization, organization culture, role conflict, job satisfaction, internal
auditor
Penulis: Abdul Rohman
Kode Jurnal: jpakuntansidd090051
