PERBEDAAN PENGARUH TINDAKAN SUPERVISI TERHADAP KEPUASAN KERJA AKUNTAN PEMULA DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN & KANTOR AKUNTAN PUBLIK

Abstract

Penelitian bertujuan untuk mendapatkan bukti empiris bahwa aspek kepemimpinan dan mentoring, aspek kondisi kerja dan aspek penugasan dalam lingkup tindakan supervisi berpengaruh terhadap kepuasan kerja akuntan pemula di kantor Badan Pengawasan Keuangan dan pembangunan (BPKP) dan di Kantor Akuntan Publik (KAP). Dan apakah aspek kepemimpinan dan mentoring, aspek kondisi kerja dan aspek penugasan dalam lingkup tindakan supervisi serta tingkat kepuasan kerja akuntan pemula, berbeda di kantor Badan Pengawasan Keuangan dan Pembangunan dengan di Kantor Akuntan Publik. Obyek penelitian kantor Badan Pengawasan Keuangan dan Pembangunan dan Kantor Akuntan Publik, dengan responden akuntan pemula yang bekerja di dalamnya. Sampel diambil dari populasi secara acak berlapis, sebagian dari kantor di lingkungan Badan Pengawasan Keuangan dan Pembangunan dan sebagian dari Kantor Akuntan Publik. Data dikumpulkan, data primer berupa himptman informasi yang diperoleh dari survey dengan menggunakan kuesioner. Kuesioner dikirim melalui jasa PT Pos Indonesia sejumlah 500 eksemplar, kuesioner diterima kembali sejumlah 181 eksemplar diantaranya 154 (30,8 %), valid dapat diproses lebih lanjut. Data dianalisis dengan menggunakan alat uji model regresi dan Mann-Whitney, diolab bantuan komputer dengan progam SPSS. Basil penelitian membuktikan bahwa aspek kepemimpinan dan mentoring, aspek kondisi kerja dan aspek penugasan dalam lingkup tindakan supervisi, signifikan berpengaruh terhadap kepuasan kerja akuntan pemula di Badan Pengawasan Keuangan dan Pembangunan dan di Kantor Akuntan Publik Aspek kepemimpinan dan mentoring, aspek kondisi kerja dan aspek penugasan dalam lingkup tindakan supervisi terhadap akuntan pemula berbeda antara di Badan Pengawasan Keuangan dan Pembangunan dengan di Kantor Akuntan Publik serta tingkat kepuasan kerja akuntan pemula di kantor Badan Pengawasan Keuangan dan Pembangunan berbeda dengan tingkat kepuasan kerja akuntan pemula di Kantor Akuntan Publik. The research want to prove that the three major elements of supervisory action, leadership and mentoring, working conditions and assignments, are all correlated with reported job satisfaction the early employment experiences of professional accountants in the Bodies of .Finance and Development Supervisory and Public Accountant Office, and to prove what are supervisory action and job satisfaction are all significant differences between in The Bodies of Finance and Development Supervisory Office with in Public Accountant Office. Hoped this research can give profit to The Bodies of Finance and Development Supervisory and Public accountant Office for identification matter cause restless more sharp-sighted. The object of study are The Bodies of Finance and Development supervisory and Accountant Public Office, with the early employment experiences of professional accountants who working in there office. Data are collected by all of the aspect from the Bodies Finance and Development Supervisory and Public Accountant Office. Data are collected by mail survey, respondent who sent the questioners back are 181 and 154 (30,8%) questioner § valid can be processed. After data gathered, analyses for hypothesis test proposed by regression model and Mann-Whitney device along the respondents study are the early employment experiences of professional accountants who working in 6 The Bodies of Finance And Development Supervisory and 19 Public Accountant. Data are collected by mail survey, respondents who sent the questioners back are 154 with response rate ± 30,8%. After data gathered, analyses for hypothesis test proposed by Kendall's Xau and Mann- Whitney device along with examination correlation level of model that proposed, researcher add trial with correlation test. The result suggest that all of aspect from the supervisory action, leadership and mentoring, working conditions, and assignments give the positive correlated to the job satisfaction. Beside that, the results suggest that there are significant differences between the early employment experiences of professional accountants who working in The Bodies Of Supervisory Finance And Development who working in Public Accountant Office. Research result point-out all aspect from supervision action give the positive influence to work satisfied from the early employment experiences of professional accountants, supervisor implementation to the early employment of professional accountants, who work at BPKP difference with they work at public accountant office.