ANALISIS VARJABEL-VARJABEL ANTESEDEN DAN KONSEICUENSI KONFLIK ORGANISASIONAL-PROFESIONAL AKUNTAN DI KAP DAN 1NDUSTRI

Abstract

The objectives of this research are to get empirical evidence about affective, continuance, and professional commitments, and organizational-professional conflict (OPC) between accountants who work in public accounting firms and industry, and 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 are 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 t-test and Structural Equation Modeling. The results of this study show there are differences in affective, continuance, professional commitments, and OPC between accountants are working in public accounting firms and industry. Accountants who working in public accounting firms have higher affective, continuance, and professional commitments than accountants working industry. Accountants in public accounting firms have lower OPC than accountants in industry. Affective, continuance, and professional commitments are antecedents of OPC and they have significant negative effect on OPC. OPC have significant negative effect on job satisfaction, positive on job-related tensions and turnover intentions. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang komitmen affective, continuance, professional, dan OPC antara akuntan yang bekerja di KAP dan Industri, serta untuk menguji anteseden OPC akuntan dan konsekuensinya. Komitmen affective, continuance, dan professional dihipotesiskan sebagai anteseden OPC, sedangkan kepuasan kerja, tekanan kerja, dan keinginan berpindah sebagai konsekuensi OPC. Metode penyampelan dilakukan dengan convenience sampling. Responden adalah pars akuntan yang bekerja di KAP dan Industri. Pengumpulan data dilakukan dengan mail survey dan kontak personal. Sebanyak 278 responden berpartisipasi dalam penelitian ini. Analisis data menggunakan uji-t dan model persamaan struktural (Structural Equation Modeling). Hasil penelitian menunjukkan bahwa terdapat perbedaan komitmen affective, continuance, professional, dan OPC antara akuntan yang bekerja di KAP dan Industri. Akuntan di KAP mempunyai komitmen affective, continuance, dan professional lebih tinggi dibandingkan dengan akuntan di industri. Akuntan di KAP mempunyai OPC lebih rendah daripada akuntan di Industri. Komitmen affective, continuance, dan professional merupakan anteseden dari OPC dan berpengaruh negatif dan signiffican dengan OPC. OPC berpengaruh signiffican dan negatif dengan kepuasan kerja, positif dengan tekanan kerja dan keinginan berpindah.