Pengaruh Konflik Peran dan Stres Kerja terhadap Komitmen Organisasi (Studi pada Akuntan Publik dan Akuntan Pemerintah di Daerah Istimewa Yogyakarta Tahun 2005)

Yasmin Umar Assegaf (Pengajar Jurusan Akuntansi, Fakultas Ekonomi UNS)

Jurnal Akuntansi dan Bisnis
Vol 5, No 2 (2005)

This study tries to examine the effects of role conflict and work stress toward organizational commitment. Six Specific hypothesis were derived from this general proposition. Data of this study were collected by using questionnaires which distributed to accountant working for Kantor Akuntan Publik (KAP) and Kantor Badan Pemeriksa Keuangan dan Pembangunan (BPKP) in Yogyakarta. The sampling method is convenience sampling. The number of questionnaire distributed were 100, 30 were returned from KAP and 45 were returned from BPKP. In total 75 questinnaires received, 64 were complete and hence used in analysis. The result reveals that (a) role conflict affects organizational commitment in public accountant, (b) work stress do not affect organizational commitment in public accountant, (c) role conflict and work stress affect organizational commitment in public accountant, (d) role conflict did not affect organizational commitment in government accountant, (e) work stress did not affect organizational commitment in government accountant, (f) role conflict and work stress do not affect organizational commitment in government accountant.