PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT (POS)) DAN ROLE STRESS TERHADAP JOB OUTCOMES PADA AKUNTAN MANAJEMEN DI PERUSAHAAN-PERUSAHAAN DI KOTA SURABAYA

HIDAYATUL KHUSNAH, Mahfud Sholihin, Ph.D

2015 | Tesis | S2 Sains Akuntansi

Dukungan perusahaan kepada karyawan merupakan hal penting yang harus dilakukan oleh perusahaan karena dapat mengurangi efek negatif dari role stress. Efek negatif dari role stress diantaranya yaitu menurunnya job satisfaction, job performance serta tingginya turnover intention. Karyawan yang merasa dirinya diperhatikan oleh perusahaannya akan merasa nyaman dalam bekerja sehingga hasil kinerjanya menjadi lebih baik. Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh dari perceived organizational support (POS) terhadap role stress (role ambiguity, role conflict dan role overload) dan job outcomes (job satisfaction, job performance dan turnover intention). Selain itu penelitian ini juga ingin menginvetigasi pengaruh dari role stress (role ambiguity, role conflict dan role overload) terhadap job outcomes (job satisfaction, job performance dan turnover intention). Penelitian ini menggunakan sampel akuntan manajemen dan staf akuntan manajemen pada perusahaan-perusahaan di Kota Surabaya. Jumlah sampel dalam penelitian ini sebanyak 111 responden. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS) dengan menggunakan software WarpPLS 3.0. Hasil penelitian ini menemukan Pengaruh negatif dari perceived organizational support (POS) terhadap role ambiguity dan role conflict akan tetapi tidak menemukan pengaruh dari POS terhadap role overload. Temuan lain dalam penelitian ini adalah role ambiguity dan role conflict berpengaruh negatif terhadap job satisfaction, job performance dan berpengaruh positif terhadap turnover intention. Namun hal yang berbeda ditemukan pada role overload terhadap job satisfaction, job performance dan turnover intention yaitu tidak ditemukan adanya pengaruh. Temuan yang terakhir dalam penelitian ini yaitu adanya pengaruh positif dari perceived organizational support terhadap job satisfaction, job performance dan turnover intention.

Corporate support to employees is an important thing that must be done by the company because it can mitigate the negative effects of stress role. The negative effects of the role stress among which declining job satisfaction, job performance and high turnover intention. Employees who feel themselves noticed by the company will be comfortable in the work so that the performance becomes better. The aim of this study was to investigate the effect of perceived organizational support (POS) to the role stress (role ambiguity, role conflict and role overload) and job outcomes (job satisfaction, job performance and turnover intention). In addition, this study also want investigates the influence of role stress (role ambiguity, role conflict and role overload) to job outcomes (job satisfaction, job performance and turnover intention). This study used a sample of management accountants and staff management accountants at companies in the Surabaya. The numbers of samples in this study were 111 respondents. Testing the hypothesis in this study is using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using software WarpPLS 3.0. Results of this study found the negative influence of perceived organizational support (POS) to the role ambiguity and role conflict but did not find the effect of POS on role overload. Other findings in this study is the role ambiguity and role conflict negative effect on job satisfaction, job performance and a positive effect on turnover intention. But different things found on role overload to job satisfaction, job performance and turnover intention which did not reveal any influence. The latest findings in this study are the positive influence of perceived organizational support on job satisfaction, job performance and turnover intention.

Kata Kunci : perceived organizational support, role ambiguity, role conflict, role overload, job satisfaction, job performance, turnover intention.