Abstract: The purpose of this research is to analyze the influence of professional orientation and professional commitment to role conflict, with budget participation and goal orientation of organizational system as moderation. This research uses primary data type is quantitative and data obtained through questionnaire. The sample in this research is auditor in semarang as much as 88 auditor, covering 18 public accountant office in semarang, questionaire which return as many as 53 questionnaires. Data were analyzed using regression with the help of SPSS aktivitas (statistical product ang service solutions) 19.
The results of this study are professional orientation and professional commitment influencing role conflict, budget participation does not moderate the influence of professional orientation to role conflict, and the orientation of organization's system goals does not moderate the influence of professional commitment to role conflict.
Keywords: Professional orientation, professional commitment, budget participation, orientation of organization system goals, role conflict
Penulis: Studi Empiris Pada Auditor di Kantor Akuntan Publik Semarang), Erlisa Norma Wijayanti
Kode Jurnal: jpmanajemendd180009
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