HUBUNGAN ORIENTASI PROFESIONAL DAN KOMITMEN PROFESI TERHADAP KONFLIK PERAN DENGAN VARIABEL MODERASI PARTISIPASI ANGGARAN DAN ORIENTASI TUJUAN SISTEM ORGANISASI
Abstract: The purpose of this
research is to analyze the influence of professional orientation and
professional commitment to role conflict, with budget participation and goal
orientation of organizational system as moderation. This research uses primary
data type is quantitative and data obtained through questionnaire. The sample
in this research is auditor in semarang as much as 88 auditor, covering 18
public accountant office in semarang, questionaire which return as many as 53
questionnaires. Data were analyzed using regression with the help of SPSS
program (statistical product ang service solutions) 19.
The results of this study are professional orientation and professional
commitment influencing role conflict, budget participation does not moderate
the influence of professional orientation to role conflict, and the orientation
of organization's system goals does not moderate the influence of professional
commitment to role conflict.
Keywords: Professional
orientation, professional commitment, budget participation, orientation of
organization system goals, role conflict
Penulis: Studi Empiris Pada
Auditor di Kantor Akuntan Publik Semarang), Erlisa Norma Wijayanti
Kode Jurnal: jpmanajemendd180009
