Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung)
Abstract: The purpose of this
research is to analyze and examine the hypothesis effect of professional
orientation on role conflict with budgetary participation and system goal
orientation as a moderating variabel. The respondent of this research is
auditor in manager and partner level, who are working in accounting firm in DKI
Jakarta and Bandung.
The method that is used in this research is causal. Sampling technique
employed in this research is simple random sampling. Cross-sectional is also
used in this research. It is also using simple regression analysis to exemine
the effect of professional orientation on role conflict, and moderated
regression analysis to exemine the effect with moderating variable.
The result of this research shows that professional orientation give
effect to role conflict. Budgetary participation gives a positive effect to
professional orientation with role conflict correlation. Altough system goal
orientation gives a negative effect to professional orientation with role
conflict correlation.
Keywords: professional
orientation, budgetary participation, system goal orientation, role conflict
Penulis: Lidya Agustina,
Christine Dwi Karya Susilawati
Kode Jurnal: jpakuntansidd090067
