PENGARUH GENDER DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA, KOMITMEN ORGANISASIONAL, DAN KEINGINAN BERPINDAH KERJA AUDITOR (Studi pada Auditor KAP di Pulau Jawa)

Abstract

In perspective of gender, socially have generated difference of excess of role work load and conflict between role among woman and men; and also tendency of external's locus of control and coping behavior which is reactive at woman of indication have an effect on to various employees attitude. This research aim to identified HI in perpective difference of gender to excess of role, conflict between role, behavioral of and solution of locus control; and also [ 2] its influence to attitude .satisfaction ofjob , organizational commitment turnover intentions. Research' subject are laboring auditor cpa's firm at Java island, asked to Eden* research variable at public accountant office environment. ANOVA 's analysis and Structural Equation Model ( SEM) used to test hypothesis Result of examination find that [ 1J there are view of equity model at responder posed at without there are difference of excess of role, role conflict, behavioral of solution, satisfaction of job, and turnover intentions pursuant to gender and locus of control. There are difference of different organizational commitment show difference of acceptance of order, procedure and rule in public accountant office environment. Research also find [2] excess of role which is perception as responsibility have an effect on positive and role conflict have an effect on negativity to satisfaction of job by significant, [ 3] behavioral and internal individual locus of control is solving of reactive do not have an effect on by significant to commitment because indication that efficacy determined in individual itself and non organizational. Found also [l] negative relation which is significant satisfaction of and job of commitment organizational to turnover intentions, and [.5j that satisfaction of job precede organizational commitment. A number of attribute to the auditor attitude indicate that auditor attitude and behavior more because of attribute of situasional Perspektif gender secara sosial telah menimbulkan perbedaan kelebihan beban kerja dan konflik antar peran antara laki-laki dan perempuctn; sena kecenderungan locus of control eksternal dan perilaku penyelesaian yang reaktif pada perempuan diindikasikan berpengaruh terhadap berbagai sikap karyawan. Penelitian bertujuan mengidentifikasi[1] perbedaan perspekti f gender terhadap keleb than beban kerjcz, konflik antar peran, perilaku penyelesaian dan locus of control; serta [2] pengaruhnya terhadap sikap kepuasan kerja, komitmen organisctsional dan keinginan berpindah kerja. • • Subjek penelitian adalah auditor yang bekerja pada KAP se-pulau Jawci, yang dim inta untuk mengidentifikasi variabel penelitian pada lingkungan kantor akuntan pub//k. Analisis ANOVA dan Structural Equation Model (SEM) digunakan untuk n2enguji hzpotesis. Hasil pengujian menemukan bahwa [I] terdapat pandangan equity model pada responden yang ditunjukkan dengan tidak terdapat perbedaan kelebihan beban kerja, konfiik peran, per/la/cu penyelesaiaii, kepuasan kerja, dan keinginan berpindah kerja berdasarkan jenis kelamin dan locus of control. Terdapat perbedaan komitmen organ isasional yang berbeda men unjukkan perbedaan penerimaan aturan, ketentuan dan prosedur dalam lingkungan kantor akuntan publik. Penelitian juga menemukan [2] kelebihan beban kerja yang dipersepsikan sebagai tanggung jawab berpengaruh positif dan konflik peran berpengaruh negatif terhadap kepuasan kerja secara signifikan, [3] locus of control individu yang internal dan per/la/cu penyelesaian reaktif tidak berpengaruh secara signifikan terhadap komitmen karena diindikasikan bahwa keberhasilan ditentukan dalam diri individu dan bukan organ isasionat Ditemukan juga [4] hubungan negatif yang signifikan kepuasan kerja dan komilmen organ isasional terhadap keinginan berpindah kerja, dan [5] bahwa kepuasan kerja mendahului komitmen organisasional. Sejumlah atribui terhadap sikap auditor tersebut men unjukkan bahwa perilaku dan sikap auditor lebih disebabkan oleh atribut sit uasionat