Analisis Variabel-Variabel Anteseden Dan Konsekuensi Organizational-Professional Conflict Akuntan Di KAP Dan Industri

Abstract

The objective of this research is to examine antecedents of accountants perceived OPC and its consequences. Affective, continuance, and professional commitments are hypothesized to be antecedents of OPC, while job satisfaction, job-related tensions, and turnover intentions were the consequences of OPC. The sampling method is convenience sampling, The respondents era accountants work in public accounting firms and Industry. Data were collected by mail survey and personal contact. There were 278 respondents participated in this research, Data analysis used Structural Equation Modeling. The results of this study show there are affective, continuance, and professional commitments are antecedents of OPC and they have significant negative effect on OPC. CPC have significant negative effect on job satisfaction, positive on job-related tensions and tumover intentions.