Analisis Peran Mentor Pada Role Conflict, Role Ambiguity, Burnout terhadap Kinerja dan keinginan Berpindah Auditor

Endah, Sih Mirmaming Damar, Dr. SUpriyadi, M.Sc.

2007 | Tesis | S2 Accounting

Penelitian ini didesain untuk mendapatkan pemahaman mengenai peran mentor. Landasan teori untuk penelitian ini adalah role theory yang menyatakan bahwa dalam suatu hubungan terdapat dua pihak yaitu role sender dan focal person. Tujuan penelitian ini adalah (1) peran mentor pada hubungan role conflict, role ambiguity dan burnout terhadap kinerja dan keinginan berpindah dari auditor, (2) hubungan antara kinerja dan keinginan berpindah. Role Theory menyatakan, role sender merupakan seseorang yang telah menjadi anggota dari organisasi dan telah memiliki pengalaman dan mengetahui peran dari focal person's dalam organisasi. Mentor disini ditempatkan pada peran role sender sedangkan protege sebagai focal person. Mentor adalah sesorang yang biasanya lebih tua, lebih berpengalaman dan biasa memberikan pedoman dan nasihat, tempat berkonsultasi dan mendukung perkembangan karier karyawan yang lebih muda dan kurang berpengalaman protege. Role ambigutiy, role conflict dan burnout merupakan dampak yang buruk untuk penurunan kinerja dan peningkatan keinginan berpindah auditor. Berdasar teori tersebut 6 hipotesis dikembangkan untuk menginvestigasi: fungsi mentor pada hubungan role conflict, role ambiguity dan burnout terhadap kinerja dan keinginan berpindah dari auditor, dan satu hipotesis untuk mengetahui hubungan antara kinerja dan keinginan berpindah. Sebanyak 119 auditor digunakan untuk menguji ketujuh hipotesis dalam penelitian ini. Data dikumpulkan melalui mail survey dan diuji dengan analisis jalur dengan bantuan AMOS. Dari hasil menunjukkan bahwa hubungan informal dan formal mentor yang dijalankan secara bersama sama dapat mempengaruhi hubungan role conflict, role ambiguity dan burnout terhadap kinerja dan keinginan berpindah dari auditor dan kinerja terbukti berhubungan negatif dengan keinginan berpindah dari auitor. Kata-kata kunci: role theory, mentoring, protege, role ambiguity, role conflict, burnout, kinerja, keinginan berpindah.

The research was designed to gain the understanding about the role of mentor. The Theoretical background adopted in the research was role theory which stated that a relationship include two parties role sender and focal person. The purposes of the research were to identify (1) the role of mentor in the relationships between role conflict, role ambiguity and burnout on the auditor's performance and turnover intention, (2) the relation between performance and turnover intention. Role theory states that role sender represents an individual who has been the member of an organization and gains experience and understanding about the role of focal person in the organization. Mentor is positioned in the role sender and protege as focal person. Mentor refers to an individual who is usually older, more experienced and provides the direction and advice, a person with which an employee consults and supports the career development of younger and less experienced employee's protege. Role ambiguity, role conflict and burnout impose the negative influence which leads to the performance decline and the increased turnover intention among auditors. On the basis of the theory, 6 hypotheses were developed to investigate: the mentor function on the relation between role conflict, role ambiguity and burnout on the performance and auditor's turnover intention. In addition, one hypothesis was developed to identify the relation between performance and turnover intention. 119 auditors participated in the study to test the seven hypotheses. The data was collected through mail survey and was analyzed using path analysis with the support AMOS. The result indicated that the informal and formal mentoring relation who was run simultaneously affected the relation among role conflict, role ambiguity and burnout on the performance and auditor's turnover intention and performance was negatively related with auditor's turnover intention. Key words: role theory, mentoring, protege, role ambiguity, role conflict, burnout, performance, turnover intention.

Kata Kunci : Role Conflict, Role Ambiguity, Burnout, peran mentor, kinerja auditor