Peng Aruh Orientasi Profesional terhadap Konflik Peran dengan Tipe Pengendalian sebagai Variabel Moderating

Dwi Fitri Puspa
Journal article Media Riset Akuntansi, Auditing & Informasi • April 2008


The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaViOlft to be con­trolled only through the use informal contols such as self and social control process The confluence of a high professional orientation and abureaucratrccontrol environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative con­trols, such as accounting control, are implemented in organisations dominated by professionals It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university Questionnaires were admin­istered to 250 academics. To assess whether the interaction between a high professional orienta­tion and the control environmentalaffects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by examining the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance.




Media Riset Akuntansi, Auditing & Informasi

Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas E... see more