PENGARUH TEKANAN ETIS TERHADAP KONFLIK ORGANISASIONAL-PROFESIONAL DAN WORKOUTCOMES (Studi Empiris pada Akuntan Publik se Indonesia)

Intiyas Utami*
Universitas Kristen Satya Wacana Salatiga
Muchamad Syafruddin
Universitas Diponegoro Semarang
Rr. Sri Handayani
Univesitas Diponegoro Semarang

ABSTRACT
Prior research found that the source of organizational-professional conflict was lower organizational commitment, but another studies stated that ethical pressure was the source of organizational-professional conflict. The different findings results in the motivation (research gap motivated) to examine the effects of ethical pressure to organizational professional conflict, and the influence of organizational-professional conflict to work outcome (organizational commitment, job satisfaction, dan turnover intention).
This study hypothesizes that organizational pressure to engage in unethical behavior increases perceived organizational-professional conflict, and the higher level of conflict (have), the lower level of organizational commitment, the lower level of job satisfaction, and the higher turnover intention. Respondents of this research were junior auditors, senior auditors, managers and supervisors. The data was gathered from 500 mail questionnaires and 75 personal questionnaires. A survey was mailed (500 questioner) and direct contact (75 questionairs) to yunior, senior auditor, manager and supervisor as research sample. The response rate indicated 27,33% with 157 respondent. Hypothesizes was examined using structural equation modelling.
The result showed that, as hypotesized, higher level of ethical pressure was associated with higher perceived organizational-professional conflict. Then, as hyphotesized above, high level of organizational-professional conflict were associated with low level of organizational commitment and low level of job satisfaction. Both organizational commitment and job satisfaction were negatively related to turnover intention. Indirect effect organizational-professional conflict to turnover intention, through organizational commitment or job satisfaction indicated significant result.

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The Effect of Goal Orientation and Leadership Toward Management Accountants Role in Business Decision Making and Adoption in New Management Accounting Techniques
Name : Rr Indah Mustikawati
UNIVERSITAS GADJAH MADA
YOGYAKARTA

ABSTRACT
This research aims at investigating the interaction between goal orientation and leadership towards management accountants role in business decision processes. This study also intends to test the effect of goal orientation and leadership towards adoption in new management accounting techniques.
The sample are 110 management accountants of big manufacturing companies listed in Hand Book of The Top Companies and Big Group in Indonesia, published by PT Kompas 1998. The hypothesis testing is executed by employing two-way anova analysis for the first hypothesis and discriminant analysis for second hypothesis.
The result indicates an interaction between goal orientation and leadership towards management accountants role in business decision processes. Although the result shows the effect of goal orientation and leadership towards adoption in new management accounting techniques, the value of square canonical correlation (CR2)=0.3352 = 0.112225 is indicated that independence variables (goal orientation and leadership) explaining only 11.22% of the variation of dependece variables-adption in new management accounting techniques.

Key words: Goal Orientation, Leadership, Role in Business Decision Processes,
Adoption in New Management Accounting Techniques

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ANALISIS PENGARUH INTENSITAS PERSAINGAN DAN VARIABEL KONTEKSTUAL TERHADAP PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN DAN KINERJA UNIT BISNIS DENGAN PENDEKATAN PARTIAL LEAST SQUARE
Faisal
UNIVERSITAS DIPONEGORO

Abstract
This study examines the impact of intensity of market competition and contextuals variables (strategy and perceived environmental uncertainty) on managers use information by management accounting system (MAS) and unit business performance. Managers use of the information provided by management accounting systems (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system.
The responses of 102 marketing dan production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The results indicate that managers use information by management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant.

Keywords: intensity of market competition, perceived environmental uncertainty (PEU), strategy, management accounting system (MAS), unit business performance.

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