SAVITRI, ARINA KAMALIA (2015) PENGARUH KOMITMEN ORGANISASI, SISTEM KOMPENSASI, KEPUASAN KERJA TERHADAP PERILAKU ETIS AKUNTAN MANAJEMEN. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The research purpose is to identify, test and analyze the effect of organization commitment, compensation system, and job satisfaction of ethical behavior of management accountant. The objects of the research are the accountants who work at property and real estate corporations in Jabodetabek. The method of the research used questioners with 62 samples. The process validity and reliability and data analysis, use SEM method with program WrapPLS. The result for validity and reliability trial can be obtained loading value >0.70, P value <0.05, and VIF <3.3 and composite reliability and cronbach alpha value above 0.70. Whereas for trial of job satisfaction as intervening variable, VAF trial is used. VAF is a measurement of how large is the meditating variable able to absorb the effect directly, which is significant from the model without mediation., it is obtained VAF value as 20%-80%. For the data analysis in this research, it is concluded that there is a direct connection between organization commitment and ethical behavior. Organization commitment and job satisfaction and ethical behavior. Organization commitment indirectly affects the ethical behavior through job satisfaction as intervening variable. However, compensation system doesn’t affect ethical behavior and job satisfaction. job satisfaction doesn’t meditate connection between compensation system and ethical behavior. Key word : Commitment organization, Compensation system, Job satisfaction, Ethical behavior Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisa pengaruh Komitmen Organisasi, Sistem kompensasi, kepuasan kerja Terhadap Perilaku etis akuntan manajemen. Objek Penelitian ini akuntan yang bekerja pada Perusahaan di Jabodetabek. Tehnik pengumpulan data pada penelitian ini menggunakan kuesioner dengan Jumlah sampel sebesar 62 (enam Puluh dua) orang. Untuk Uji Validitas dan reliabilitas serta analisa data digunakan metode SEM (Structural Eqution Modeling) dengan menggunakan Program Wrap PLS. Hasil Penelitian untuk uji validitas dan reliabilitas diperoleh nilai loading > 0,70, Nilai p Value < 0,05 dan VIF < 3.3 dan nilai Composite reliability dan Cronbach alpha diatas 0,70. Sedangkan untuk mendeteksi kepuasan kerja sebagai variabel intervening menggunakan pengujian VAF (Variance Accounted for),VAF merupakan ukuran seberapa besar variabel pemediasi mampu menyerap pengaruh langsung yang sebelumnya signifikan dari model tanpa mediasi,dari hasil pengujian diperoleh nilai VAF sebesar 20-80%. Untuk analisis data dalam penelitian ini diperoleh kesimpulan bahwa terdapat hubungan secara langsung antara komitmen organisasi dan perilaku etis, komitmen organisasi dan kepuasan kerja, Kepuasan kerja dan perilaku etis. Komitmen organisasi secara tidak langsung berpengaruh terhadap perilaku etis melalui kepuasan kerja sebagai variabel intervening. Namun sistem kompensasi tidak berpengaruh terhadap perilaku etis dan kepuasan kerja. Dan kepuasan kerja tidak memediasi hubungan antara sistem kompensasi dan perilaku etis. Kata Kunci : Komitmen Organisasi, Sistem Kompensasi, kepuasan Kerja, Perilaku etis akuntan manajemen.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-15-004 |
| Call Number: | TA/55/15/002 |
| NIM/NIDN Creators: | 55512120007 |
| Uncontrolled Keywords: | Komitmen Organisasi, Sistem Kompensasi, kepuasan kerja, Perilaku etis Akuntan Manajemen. auditing, AUDT |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 26 Feb 2015 14:55 |
| Last Modified: | 01 Jul 2022 04:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/7548 |
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