KETERKAITAN FAKTOR-FAKTOR ORGANISASIONAL, INDIVIDUAL, KONFLIK PERAN, PERILAKU ETIS DAN KEPUASAN KERJA AKUNTAN MANAJEMEN
ABSTRACT: This research
develops a model for the linkage of organizational factors (role model,
understanding code of ethics, and organizational commitment), individual factor
(moral principle) to role conflict, ethical behavior, and their consequences to
job satisfaction of management accountants in Indonesia. Using purposive
sampling, this research is supported by 119 respondents. The response rate is
23,8%.
To get a comprehensive view on antecedents of ethical behavior and role
conflicts and their consequences to job satisfaction, this research is
supported by management accountant respondents. Measurement of model is
performed in analysis in Structural Equation Modeling by Analysis of Moment
Structure (AMOS). Some indicators of goodness of fit model are still unsatisfactory,
but this research confirms some hypotheses of the previous researches.
Understanding Code of Ethics, organizational commitment and role model
influence significantly ethical behavior of management accountants. Meanwhile,
moral principle does not influence significantly ethical behavior of management
accountants.
Role conflict is not influenced significantly by understanding code of
ethics and moral principle, but it is influenced significantly by
organizational commitment and role model. Management Accountant job
satisfaction is influenced significantly by ethical behavior but role conflict
doesn’t influence significantly management accountant job satisfaction.
Keywords: Organizational
Factors, role model, code of ethics, organizational commitment, individual
factors, moral principle, role conflict, ethics behavior, job satisfaction,
management accountant
Penulis: Muhammad Fakhri
Husein
Kode Jurnal: jpmanajemendd080112
