PENGARUH ETHICAL CLIMATE, PADA KOMITMEN ORGANISASI DENGAN ORGANIZATIONAL-PROFESSIONAL CONFLICT SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik dan Akuntan Pemerintah di Wilayah Semarang)

Abstract

This study aims to empirically examine the influence of ethical climate and organizational-professional conflict (OPC) on organizational commitment (OC) on the perception of accountans in public accounting firms and BPKP. The variable used in this research is ethical climate as independent variables. This variable was chosen because of the ethical dimensions of ethical climate affect the perception of accountants about the ethical climate in the firms. This research is based on the perceptions of 83 professional accountants in the firm or BPKP. Primary data collection method used is questionnaire method. The data analysis tecnique used in this study is the technique of multiple regression analysis. Result of hypothesis testing in this study indicate that several specific dimensions of ethical climate has a significant and positive impact on OPC. And several dimensions of ethical climate has a significant and negative effect on OC.