HUBUNGAN ORIENTASI PROFESIONAL DAN KOMITMEN PROFESI TERHADAP KONFLIK PERAN DENGAN VARIABEL MODERASI PARTISIPASI ANGGARAN DAN ORIENTASI TUJUAN SISTEM ORGANISASI

Studi Empiris Pada Auditor di Kantor Akuntan Publik Semarang

Abstract

The purpose of this research is to analyze the influence of professional
orientation and professional commitment to role conflict, with budget
participation and goal orientation of organizational system as moderation.
This research uses primary data type is quantitative and data obtained
through questionnaire. The sample in this research is auditor in semarang as
much as 88 auditor, covering 18 public accountant office in semarang,
questionaire which return as many as 53 questionnaires. Data were
analyzed using regression with the help of SPSS program (statistical
product ang service solutions) 19.
The results of this study are professional orientation and professional
commitment influencing role conflict, budget participation does not moderate
the influence of professional orientation to role conflict, and the orientation of
organization's system goals does not moderate the influence of professional
commitment to role conflict.