PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR PADA KANTOR AKUNTAN PUBLIK: PENGUJIAN PENGARUH GENDER
Kuntari, Yeni (Adv.Dr. Indra Wijaya Kusuma, MBA), Dr. Indra Wijaya Kusuma, MBA
DWam beberapa tahun ini terjadi peningkatan jumiah wanita yang bekerja di bidang akuntansi, khususnya akuntan publik. Keadaan ini menyebabkan meningkatnya isu gender dalam kesempatan karir, tanggung jawab protesi, penoukuran kinerja, kompensasi serta promosi. Penelitian ini bermaksud untuk inengetahui pengaruh perbedaan gender terhadap pengalaman organisasi, evaluasi kinerja dan hasil karir pada kantor akuntan publik serta untuk mengetahui hubungan antara variabel pengalaman organisasi dengan evaluasi kinerja dan hubungan antara variabel evaluasi terhadap kinerja dengan variabel hash karir. Sampel penelitian adalah auditor dan supervisor yang bekerja pada
kantor akuntan besar. Pengujian hipotesis menggunakan alai analisis ANOVA dan uji korelasi. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan auditor Aria dan wanita daiam pengalaman organisasi, evaluasi kinerja dan hash karir. Hasil penelitian juga menunjukkan bahwa terdapat korelasi positif antara variabel pengalaman organisasi dan variabel evaluasi kinerja, selain itu juga terdapat korelasi positif antara variabel evaluasi kinerja dan hasil karir.
During the last few years, there has been an increase in the number of women working in the field of accounting, and more specifically working as a public accountant. As a consequence, there has been an increasing gender
issue in career opportunity, profession accountability, performance evaluation, compensation, and career promotion.
Having the interesting development of the gender issue, this research has two objectives. Firstly, this research will observe the effect of gender difference to the organizational experience, performance evaluation and
career outcomes in accounting firm. Secondly, this research will observe the relationship between variable of organization experience and variable of performance evaluation, and also relationship between variable of
performance evaluation and variable of career outcomes.
The samples of this research are auditors and supervisors working in major accounting firm. The test of hypothesis will use ANOVA and correlation test. The result of the research shows that in term of organizational experience, performance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evaluation and also
between variable. of performance evaluation and variable of career outcomes.
Kata Kunci : Organisasi, Evaluasi, Kinerja, Karir, Kantor Akuntan Publik, Pengaruh Gender
