Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasi terhadap Konflik Peran dan Ketidakjelasan Peran serta Konsekuensinya

Yunilma ( Adv.Dr. Indra Wijaya Kusuma, MBA ), Dr.Indra Wijaya Kusuma, MBA

2000 | Tesis | S2 Accounting

This research aims to prove empirically that audit structure and organizational principles correlate with roles conflict and role ambiguity, and that these conflict and ambiguity of roles correlate with work pressure, job satisfaction and the desire for a change of job. The data for this research where gathered through a mail survey with 69 responden as a sample from 27 offices of public accountants in Indonesia. Data analysis was made in several stage: (1) finding out the value and direction of correlation between various variables by adopting Pearson's correlation coefficient, (2) testing the hypothesis by adopting a regression analysis with analysis of moment structural, (3) evaluating the proposed research model by using Amosdraw program from the results of data analysis using analysis of moment structural it is found that the hypothesis that work pressure negatively correlates with job satisfaction is not verifiable, whereas the other hypothesis is verifiable. It is presumed that this caused by the fact that work pressure as reported by respondents in this research canceled each other. The findings of this study have fairly significant implication for the audit staff and public accountants particularly in dealing with problems related to role conflict and role ambiguity as well as their consequences.

Kata Kunci : struktur audit,prinsip organisasi,konflik