Partisipasi Anggaran dan Orientasi Tujuan Sistem Organisasi sebagai Variabel Moderating dalam Hubungan antara Orientasi Profesional dan Konflik Peran pada Rumah Sakit Di Prop. Bengkulu

Isma Coryanata

Abstract


This research is aimed to examined empirically whether budget participation and orientation of organizational goal system as the moderating variables influence the relation between  professional orientation and role conflict on hospitals in Bengkulu. Directly questionnaires were distributed to 50 managers from hospitals in Bengkulu by purposive sampling .  The responses from 36 managers   ( 72,9%) were analyzed by using regression analysis. The result indicated that budget participation as a moderating variable did not affecte the relation between professional orientation and role conflict but organizational goal system as a moderating variable affected the relation between professional orientation and role conflict.


Keywords


Budget Participation; Role Conflict; Professional Orientation; Organizational Goal System

Full Text:

Download Article

References


Abernethy, Margaret A., & Johannes U. Stoelwinder., 1995, The Role of Professional Control in The Management of Complex Organization, Accounting, Organization and Society.

Abernethy, Margaret A., & Comerford, 1999, Budgeting and the Management of Role Conflict in Hospital, Behavioral Research in Accounting II.

Argyris, C, 1952, Some Limits of Rational Man Organizational Theory, Public Adiministration Review.

Brownell, P. dan McInnes, M., 1986, Budgetary Participation, Motivation and Managerial Performance, The Accounting Review, Vol. .LXI, No. 4, October, hal. 587-600.

Collins, F. et al., 1995, The Relationship Between Budgetary Managemnt Style and Organizational Commitment in a Not-for-Profit Organization, Behavior Research in Accounting Review.

Copur, H., 1990, Academic Professionals: A Study of Conflict and Satisfaction in Professoriate, Human Relation.

Gregson,T, Wendell, J, and Auno, J 1994, Role Ambuigity, Role Confilct and Perceived Environmental Uncertainty: Are The Scales Measuring Separate Construct foar Accountant?, Behavior Research In Accounting.

Hair, F. Joseph, Rolph, E.A., Ronald L. Tatham, William C.B., 1995, Multivariate Data Analysis with Readings, Fourth Edition, Prentice Hall, A. Simon and Schuster Company, Englewood Cliffs, New Jersey.

Hudayati, A, 2000, Pengaruh Aspek-Aspek Penganggaran Terhadap Konflik Peran, Studi Empiris Pada Perguruan Tinggi, Simposiun Nasional Akuntansi IV.

Mardiasmo, 2002, Akutansi Sektor Publik, Penerbit Andi,Yogyakarta.

Milani, K., 1975, The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitude: A Field Study, The Accounting Review, April, hal. 133-143.

Miller, G.A., and Wager, I.W., Adult Socialization, Organizational Structure andRole Orientations, Administrative Science Quartely.

Mutmainah, siti, 2000, Manajemen Konflik Peran Profesional Manajerial Melalui Orientasi Tujuan Sistem dan Keadilan Persepsian: Suatu Upaya Meningkatkan Kinerja dan Kepuasan Kerja, Tesis S2 UGM Yogyakarta.

Riyanto, Bambang, 1999, The Effect of Attitude, Strategy and Decentralization on The Effectiveness of Budget Participation, Journal Riset Akuntansi Indonesia (JRAI), Vol. 2, No. 2, Juli, hal 136-153.

Rizzo, J.A, House R.J., and Lirtzman, S.I, 1970, Role Conflict and Ambuigity in Complex organizations,Administrative Science Quartely.

Santoso, Singgih, 2001, Mengolah Data Statistik Secara Profesional, Penerbit PT Elex Media Komputindo, Jakarta.

Sterdy, B., dan N. Indriantoro, 1960, Budget Control and Cost Behavior, Englewood Cliffs, NJ: Prentice Hall.

WHO, 1996, Good Pharmacy Practice (GPP) in Community and Hospital, Pharmacy Setting, WHO/Pharm/DAP.


Refbacks

  • There are currently no refbacks.




Office:
Certified Public Accountant (CPA) Test Centre Room
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Phone: +62 274 387 656 (ext: 334)

Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.