Anteseden dan Konsekuensi Kinerja Individual : Analisis terhadap Model Keinginan Berpindah (Studi Empiris pada Akuntan Publik di Indonesia)

Abstract

This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors’ empowerment, innovation, professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an application of the Analysis Moment Structure (AMOS). The findings have revealed that the model is acceptable and successfully proves on a significant influence of the auditors’ innovation on the role ambiguity, professionalism on the role ambiguity, empowerment on the role conflict, innovation on the role conflict, professionalism on the role conflict, role conflict on the organizational commitment, role ambiguity on the auditors’ performance, organizational commitment on the auditors’ performance, auditors’ empowerment on the turnover intention, innovation on the turnover intention, professionalism on the turnover intention, organizational committment on the turnover intention, auditors’ performance on turnover intention. The new variables of auditors’ empowerment and innovation in the model as well as the direct influence of performance on turnover intention are successfully proven. Testing the effect of indirectly acquired that role ambiguity is an intervening variable relationship between empowerment and organizational commitment, role ambiguity is an intervening variable relationship between the auditor and innovation organizational commitment, role ambiguity is an intervening variable relationship between professional and organizational commitment, role conflict is an intervening variable relationship between professional and organizational commitment, organizational commitment is an intervening variable relationship between the performance of the auditor's role conflict. While testing the others do not have indirect influence.

Penelitian ini bertujuan untuk menguji secara empiris anteseden kinerja individual yang terdiri dari empowerment, inovasi, profesional, ambiguitas peran, konflik peran, komitmen organisasional dan konsekuensi dari kinerja yaitu keinginan berpindah auditor di kantor akuntan publik. Analisis penelitian dilakukan terhadap 163 akuntan publik. Ada delapan variabel yang diukur dalam penelitian ini yaitu empowerment auditor, inovasi auditor, profesional auditor, ambiguitas peran, konflik peran, komitmen organisasional, kinerja individual dan keinginan berpindah. Analisis data dilakukan dengan menggunakan model persamaan struktural (Structural Equation Modelling) yang dibantu dengan aplikasi Analysis of Moment Structure (AMOS). Hasil penelitian ini menunjukkan bahwa pengaruh empowerment auditor terhadap ambiguitas peran, pengaruh ambiguitas peran terhadap komitmen organisasi, pengaruh empowerment auditor terhadap komitmen organisasi, pengaruh inovasi auditor terhadap komitmen organisasi, pengaruh profesionalisme auditor terhadap komitmen organisasi, pengaruh konflik peran terhadap kinerja auditor tidak signifikan, sementara pengujian terhadap hipotesis yang lainnya diperoleh pengaruh yang signifikan. Dari Pengujian pengaruh tidak langsung diperoleh bahwa ambiguitas peran merupakan variabel intervening hubungan antara empowerment dan komitmen organisasional, ambiguitas peran merupakan variabel intervening hubungan antara inovasi auditor dan komitmen organisasional, ambiguitas peran merupakan variabel intervening hubungan antara profesional dan komitmen organisasional, konflik peran merupakan variabel intervening hubungan antara profesional dan komitmen organisasional, komitmen organisasional merupakan variabel intervening hubungan antara konflik peran kinerja auditor. Sedangkan Pengujian yang lain tidak memiliki pengaruh tidak langsung.