Sikap Pengusaha Terhadap Akuntan Publik Di Kotamadya Surabaya

Hardono Pujiraharjo (Adv: Dr. Ainun Na'im, MBA), Dr. Ainun Na'im, MBA

1999 | Tesis | S2 Accounting

Tujuan penelitian ini untuk mengidentifikasi dan mengukur pengaruh sikap berperilaku pengusaha, norma subyektif pengusaha terhadap minat berperilaku pengusaha terhadap akuntan publik di Kotamadya Surabaya. Untuk mencapai tujuan tersebut, dilakukan analisis terhadap variabel keyakinan pengusaha, evaluasi akibat keyakinan pengusaha. Sikap berperilaku pengusaha, keyakinan normatif pengusaha, motivasi pengusaha untuk menuruti referen, dan minat berperilaku pengusaha.

Penarikan sampel dilakukan dengan metode purposif. Pengumpulan data dilakukan melalui tiga tahap. Tahap pertama adalah untuk mengidentifikasi atribut keyakinan pengusaha dan referen dengan dua puluh responden. Tahap kedua dimaksudkan untuk mencoba instrumen

pengumpul data agar dapat mengurangi kesalahan sistematik dengan tiga puluh responden. Tahap ketiga adalah mengumpulkan data penelitian yang meliputi tujuh variabel yaitu keyakinan pengusaha, evaluasi akibat keyakinan pengusaha, sikap berperilaku pengusaha, keyakinan normative pengusaha, motivasi pengusaha untuk menuruti referen, norma subyektif pengusaha, minat berperilaku pengusaha dengan seratus responden

Mengacu kepada Reasoned Action Model dari Fishbein dan Ajzen, dilakukan analisis regresi. Untuk mengukur derajat keeratan hubungan antar variabel dilakukan analisis korelasi Pearson Product Moment.

Secara umum hasil penelitian tersebut menunjukkan bahwa:

1. Keyakinan pengusaha dan evaluasi akibat keyakinan pengusaha secara individual maupun bersama-sama mempunyai pengaruh yang signifikan terhadap sikap berperilaku pengusaha.

2. Keyakinan normatif pengusaha dan motivasi pengusaha untuk menuruti referen, secara bersama-sama maupun secara individu mempunyai pengaruh yang signifikan terhadap norma subvektif pengusaha, kecuali motivasi pengusaha menuruti referen saudara-keluarga.

3. Sikap berperilaku pengusaha dan norma subyektif pengusaha secara bersama-sama maupun individual mempunyai pengaruh yang signifikan terhadap minat berperilaku pengusaha.

The objectives of this study are to identify and measure the effect of businessman attitude towards businessman behavioral intention, businessman subjective norms toward businessman intention, and to measure the effect of businessman behavioral intention toward public accountant in Municipality of Surabaya. To meet these objectives, an analyze was done on businessman beliefs, businessman evaluation of consequences, businessman attitude towards the behavioral, businessman normative belief, motivation to comply the referent, businessman subjective norms, businessman behavioral intention.

Purposive sampling method was used to draw the samples. Data were collected through for three steps. The first step is to identify businessman belief attributes and their referent for twenty respondents. The second steps is to try data collector instrument with goal to reduce systematic error respondent for thirty respondents. The third steps is to collect the data that include seven variables were: businessman belief, businessman evaluation of consequences, businessman attitude towards the behavioral, businessman normative belief, businessman motivation to comply referent, businessman subjective norm, businessman intention toward the behavioral for a hundred respondents.

Based on Fishbein and Ajzen Reasoned Action Model, a regression analysis being considered. Correlation analysis was used to measure the degree of linier association among variables.

In general, the results of the study are the following :

1. Businessman beliefs and businessman evaluation of consequences, significantly affected jointly and individually businessman attitude towards the behavioral.

2. Businessman normative beliefs and businessman motivation to comply the referent jointly and individually affected significantly businessman subjective norms except businessman motivation to comply referent brother-family.

3 Businessman attitude towards the behavioral and businessman subjective norms jointly and individually influence toward businessman behavioral intention.

Kata Kunci : belief, evaluation of consequence, attitude, normative belief, motivation, subjective norm, intention