T H E C O R R E L A T IO N A N A L Y S IS B E T W E E N S U P E R V IS O R Y A C T IO N A N D O R G A N IZ A T IO N C U L T U R E T O IN D IV ID U A L P E R F O R M A N C E O F J U N IO R A C C O U N T A N T IN P U B L IC A C C O U N T IN G F IR M W IT H

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The International Journal o f Accounting and Business Society

T H E C O R R E L A T I O N A N A L Y S I S B E T W E E N S U P E R V I S O R Y

A C T I O N A N D O R G A N I Z A T I O N C U L T U R E T O I N D I V I D U A L

P E R F O R M A N C E O F J U N I O R A C C O U N T A N T I N P U B L I C

A C C O U N T I N G F I R M W I T H J O B S A T I S F A C T I O N A S

I N T E R V E N I N G V A R I A B L E

Murtanto and Melva Djasmin Trisakti School o f Management

A B S T R A C T

-T h e o b j e c t iv e o f th is r e s e a r c h is to a n a ly z e th e i m p a c t o f s u p e r v i s o r y a c ti o n , o r g a n i z a t i o n a l s tr u c tu r e , j o b s a ti s f a c ti o n a n d i n d iv i d u a l p e r f o r m a n c e j u n i o r a c c o u n t a n ts in p u b lic a c c o u n t i n g f ir m .

T h i s s tu d y r e p o r t s th e r e s u l ts o f a s u r v e y o f 2 7 6 j u n i o r a c c o u n t a n t s f r o m 17 s m a ll p u b lic a c c o u n t in g f ir m s a n d 6 b i g p u b l i c a c c o u n t i n g f ir m s . P u r p o s iv e m e th o d is u s e d to d e f i n e th e s a m p le .

T h i s s tu d y f in d t h a t th e tw o m a jo r e le m e n t s o f s u p e r v i s o r y a c tio n r e c o m m e n d e d b y th e A E C C , l e a d e r s h ip a n d m e n t o r in g , a n d a s s i g n m e n t s , d o n o t g iv e im p a c t o n th e j o b s a tis f a c tio n . W o r k c o n d i t i o n g iv e im p a c t o n th e j o b s a tis f a c tio n b u t j o b s a ti s f a c ti o n d o n o t g iv e i m p a c t o n th e i n d iv id u a l p e r f o r m a n c e . T h i s s tu d y a ls o f in d t h a t th e t h r e e e le m e n t s o f o r g a n i z a t i o n a l c u lt u r e , b u r e a u c r a t i c a n d in n o v a tiv e c u lt u r e w e r e n e g a ti v e l y c o r r e la t e d b u t d o n o t g iv e im p a c t o n t h e j o b s a ti s f a c ti o n , u n e x p e c t e d ly , s u p p o r t i v e c u lt u r e w a s p o s itiv e ly c o r r e la t e d b u t d o n o t g i v e i m p a c t o n th e j o b s a tis f a c tio n . H o w e v e r , th e r e a r e n o s i g n i f i c a n t d i f f e r e n c e s b e tw e e n s m a ll p u b lic a c c o u n t i n g f ir m s a n d b i g p u b l ic a c c o u n t in g f ir m s f o r th e s u p e r v i s o r y a c ti o n s a n d j o b s a ti s f a c ti o n . B u t t h e r e a r e s i g n i f ic a n t d i f f e r e n c e s b e tw e e n s m a ll a n d b ig p u b lic a c c o u n t in g f ir m s f o r th e in d iv id u a l p e r f o r m a n c e .

K e y w o r d s : s u p e rv iso ry action, org a n iza tio n culture, in d iv id u a l p e rfo rm a n c e , j o b sa tisfa ctio n

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to a c h ie v e th e o b j e c t iv e o f o r g a n i z a t i o n a l o b je c tiv e . A n o r g a n i z a t i o n w ith s tr o n g c u lt u r e w ill h a v e c h a r a c te r is t ic s w h ic h a tt r a c t th e in v o lv e d i n d iv id u a ls . In te r n , th e in d iv i d u a l s m a y th in k , ta k e p r o p e r a c tio n s a n d b e h a v e in c o m p l ia n c e w ith o r g a n i z a t i o n a l v a lu e s . T h e c o m p l ia n c e o f o r g a n iz a tio n a l c u lt u r e w ith th e v a lu e s h e ld b y th e o r g a n i z a t i o n a l m e m b e r s w ill le a d w o r k s a ti s f a c ti o n , w h ic h in tu r n e n c o u r a g e th e m to s ta y in a c o m p a n y a n d lo n g -te rm c a r e e r .

S t r o n g o r g a n i z a t i o n c u lt u r e is n e e d e d b y e a c h o r g a n i z a t i o n to e n s u r e w o r k s a ti s f a c ti o n a n d p e r f o r m a n c e o f th e e m p lo y e e s w h ic h in tu r n im p r o v e th e o r g a n i z a t i o n a l c u lt u r e a s a w h o le . T o e s ta b lis h e d s tr o n g o r g a n iz a tio n a l c u ltu r e , it is n e c e s s a r y f o r a n o r g a n i z a t i o n to s p re a d o r g a n i z a t i o n a l v a lu e s to a ll e m p lo y e e . T h e s p r e a d c a n b e a c c o m p li s h e d w ith th e o r g a n i z a t i o n a l p la n a n d s tr a te g y , w o r k e n v ir o n m e n t , l e a d e r s h i p a n d a p p r e c ia tio n s y s te m .

In r e s p o n s e to e m p l o y e e s ’ p e r f o r m a n c e , j o b s a ti s f a c ti o n is v e r y i m p o r ta n t f o r a c o m p a n y . E a c h e m p l o y e e w h o lik e h is j o b c a n b e p r e d ic te d to w o r k a t h is fu ll c a p a c i ty a n d in s u c h a w a y o f d o in g h is j o b h e im p r o v e s th e p e r f o r m a n c e . C o n v e r s e l y , th e d is s a t is f ie d w ith h is j o b c a n b e p r e d ic te d to be u n a b le to w o r k a t h is fu ll c a p a c i ty so t h a t h is in d iv id u a l p e r f o r m a n c e w ill d e c r e a s e .

W o r k s a ti s f a c ti o n is a n e f f e c tiv e a n d in d iv id u a l o r ie n t a t io n f o r a n e m p l o y e e w i t h h is w o r k a n d c h a r a c te r is t ic s . T h e i m p lic a tio n o f j o b s a tis f a c tio n is o f te n r e l a te d to t h e i m p r o v e m e n t o f in d iv id u a l p e r f o r m a n c e , o r g a n iz a tio n a l p e r f o r m a n c e , w o r k m o ti v a t i o n , w o r k s tr e s s , tu r n o v e r , a b s e n t e is m , le a r n in g c o m p e t e n c e , w o r k in ju r y a n d a tt it u d e t o w a r d f e llo w w o r k e r s , m a n a g e m e n t a n d e x te r n a l e n v ir o n m e n t.

B a s e d o n t h e d e s c r i p ti o n , t h is r e s e a r c h tr ie d to a n a ly z e t h e is s u e s r e la te d t o j o b s a ti s f a c ti o n o f j u n i o r a c c o u n t a n t in p u b lic a c c o u n t in g f ir m s .

2 . T H E O R E T I C A L F R A M E W O R K A N D H Y P O T H E S I S

F O R M U L A T I O N

2 . 1 . S u p e r v i s o r y A c t i o n

S u p e r v is o r p la y s a n im p o r ta n t r o le , in p u b lic a c c o u n t a n t p r o f e s s io n . In r e s p o n s e t o e x a m i n a t i o n b y a n a c c o u n ta n t, th e s u p e r v i s io n is r e g u la te d in P r o f e s s io n a l S ta n d a r d o f P u b lic A c c o u n ta n ts . T h is s e c tio n c o n ta i n s g u id e lin e s f o r a n a u d it o r in a u d it i m p l e m e n ta t io n b a s e d o n a c c o u n t in g s ta n d a r d s s p e c if ie d b y T h e I n d o n e s ia n I n s titu te o f A c c o u n t a n t s (w e c a lle d IA1 j.

K o z lo w s k i a n d D o h e r y ’s ( 1 9 8 9 ) s tu d y q u o te d fro m O ’ D r is c o ll a n d B e e h r ( 1 9 9 4 ) in d ic a te d t h a t s u p e r v i s o r w a s th e n e a re s t e n tity w ith o n e 's w o r k c o n te x t b e c a u s e h e r e f l e c t th e c u lt u r e o r c lim a te o f a n o r g a n i z a t i o n .

O ’D r is c o l a n d B e e h r ( 1 9 9 4 ) s tu d y in tw o a c c o u n t in g o r g a n i z a t i o n s in th e U n ite d S ta te s o f A m e r i c a a n d N e w Z e a la n d r e v e a le d t h a t s u p e r v is o r y b e h a v io r s is a n i m p o r ta n t d e te r m i n a n t o f e m p l o y e e ’s j o b s a tis f a c tio n .

A j o b - o r i e n t e d s u p e r v i s o r p la y a r o le in d e te r m i n in g th e o b je c tiv e o f g o a l a c h ie v e m e n t, h e lp s s o lv e s o m e p r o b le m s , p r o v id in g s o c ia l a n d m a te ria l

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s a tis f a c tio n a n d th e lo w s a ti s f a c ti o n t o r e d u c e th e a ttr a c tio n o f p u b lic a c c o u n t a n t a s a c h o ic e o f p r o f e s s io n .

T h e c o n te n t o f A E C C R e c o m m e n d a ti o n s f o r S u p e r v is o r s o f e a r ly W o rk E x p e r ie n c e is a n u m b e r o f A E C C r e c o m m e n d a ti o n s to th e s u p e r v i s o r o f j u n i o r a c c o u n ta n ts to im p l e m e n t s u p e r v i s o r y a c tio n s a c c u r a te ly in p a r t i c u l a r in th e th r e e m a in a s p e c t s o f s u p e r v i s o r y a c tio n a s s p e c if ie d in A E C C . T h e d e ta ils o f th e s u g g e s tio n o f th e s u p e r v i s io n i m p le m e n ta tio n is a s f o llo w s :

1. S u p e r v is o r s h o u ld in d ic a te s tr o n g le a d e r s h ip a n d m e n t o r in g a ttitu d e s . 2 . S u p e r v is o r s h o u ld c r e a s e w o r k c o n d itio n c o n d u c iv e to s u c c e s s .

3. S u p e r v is o r s h o u ld g iv e c h a ll e n g i n g a s s ig n m e n t a n d s ti m u la te th e m to a c c o m p lis h th e it.

T h e r e s u l t o f P a t t e n ’s ( 1 9 9 5 ) s tu d y r e v e a le d t h a t th e h y p o th e s is s ta tin g th a t th e d i f f e r e n c e o f i m p le m e n ta tio n o f th e t h r e e m a in a s p e c ts o f s u p e r v is io n o f j u n i o r a c c o u n t a n ts in a la r g e p u b lic a c c o u n t in g f ir m a n d w ith th o s e w e r e in th e s m a ll o n e w a s n o t s u p p o r te d b y s tr o n g e v id e n c e .

A c c o r d in g to R i c h a r d L . D a f t ( 1 9 9 9 ) , le a d e r s h ip is :

“ I n f lu e n c e r e l a ti o n s h ip a m o n g le a d e r s a n d f o ll o w e r s w h o in te n d re a l c h a n g e s th a t r e f l e c t t h e i r s h a r e d p u r p o s e s .” It m e a n s t h a t le a d e r s h ip is r e l a ti o n s h ip w h i c h m u tu a ll y in f l u e n c e s b e tw e e n s u p e r v i s o r a n d s u b o r d i n a te s to a c h ie v e g o a ls a n d o b j e c t iv e s . M e a n w h ile , m o n it o r i n g is a n a c ti v it ie s f o r d e v e lo p m e n t f o r f r e s h e m p l o y e e s o r s tu d e n ts w h o is in t h e a p p r e n t ic e s h ip p e r io d . M e n to r in g in v o lv e s p e o p le w ith e x p e r ie n c e w h o s h a r e t h e i r e x p e r tis e w ith t h e i r a p p r e n tic e s .

L e a d e r s h ip is a n e f f o r t b y m e a n s o f in f lu e n c e t o m o tiv a te a n in d iv id u a l t o a c h ie v e a c e r t a i n o b j e c t iv e . A n i n d iv id u a l is s a id t o b e a le a d e r i f h e o r s h e is a b le t o in f lu e n c e o t h e r s t o d o a n y th i n g t h e y d o n o t a c c o m p li s h i f t h e r e is n o i n f lu e n c e f ro m th e le a d e r . A l e a d e r is a n e n ti ty w h o i n f lu e n c e s o th e r s c o m p a r e d w ith th e y d o . B a s e d o n t h is d e f i n i ti o n , t h e r e a re s o m e r e l a te d e le m e n t s ( G ib s o n , e t a l . , 1 9 9 7 ).

a. A le a d e r e x e r t s i n f lu e n c e a n d it r e q u ir e s th e e n tir e in te r p e r s o n a l r e la tio n s h ip to b e a le a d e r.

b. A le a d e r is a c h a n g in g a g e n t i n f lu e n c in g h is o r h e r f o l l o w e r s ’ b e h a v io r s a n d a ttitu d e s .

c. A le a d e r f o c u s e s o n g o a l a c h ie v e m e n t.

I y e r ( 1 9 9 8 ) a n d F o g a r ty ( 1 9 9 2 ) p r o p o s e d t h a t a m e n t o r ’s j o b is to p r o v id e h is o r h e r s u b o r d i n a te s w ith in f o r m a tio n , s u g g e s tio n a n d e n c o u r a g e m e n t. D i r s m ith a n d C o v a le s v s k i ( 1 9 9 8 ) s ta te d t h a t m e n to r s h ip p la y e d a n im p o r ta n t r o le in s o c ia l iz a ti o n o f j u n i o r a c c o u n ta n t in a p u b lic a c c o u n tin g f ir m . T h e s tu d y h e ld b y D ir s m ith e t a l. ( 1 9 9 7 ) r e v e a le d t h a t m e n to r in g is d if f u s e d to a ll p a r t s o f a p u b l ic a c c o u n t in g firm in s p ite o f o n ly s m a ll n u m b e r o f in d iv id u a ls p a r t i c i p a t i n g in t h e m e n t o r in g r e la tio n s h ip .

A E C C s u g g e s t e d d e ta i ls o f a c tiv itie s r e la te d to le a d e r s h ip a n d m e n to r s h ip a ttitu d e s , i.e .:

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1. S u p e r v i s o r s o f te n p r o v id e t h e i r j u n i o r a c c o u n t a n t s u n d e r t h e ir s u p e r v i s i o n w ith h o n e s t, o p e n .a n d in te r a c tiv e f e e d b a c k .

2. S u p e r v i s o r s a r e c o n c e r n e d w ith im p lie d m e s s a g e s fro m j u n i o r a c c o u n t a n t s a n d in c a s e o f d i s s a t is f a c t io n , th e y i n q u ir e th e c o n d itio n a n d c a u s e s .

3. S u p e r v i s o r s i m p r o v e t h e i r c o u n s e l i n g a n d m e n t o r in g , f o r i n s ta n c e , b y p r a i s i n g g o o d p e r f o r m a n c e , t r e a t i n g a j u n i o r a c c o u n t a n t to b e p r o f e s s i o n a l , h e lp i n g th e m id e n tif y th e f u tu r e j o b o p p o r t u n i t y a n d a re c o n c e r n e d w ith a j u n i o r a c c o u n t a n t ’s i n te r e s t a n d p l a n s .

4. S u p e r v is o r s a re r e q u ir e d to b e a n o r ie n ta tio n as p r o f e s s i o n a l s in t h e i r f ie ld s , c a p a b l e o f d e v e lo p i n g p r id e o f p r o f e s s io n a n d in d ic a ti n g a n i m p o r t a n t r o le t h e y a r e i n v o lv e s w ith to c li e n ts a n d p e o p l e in g e n e r a l. P a t t e n ’s ( 1 9 9 5 ) s tu d y g a v e e v id e n c e t h a t j o b s a t i s f a c t i o n o f j u n i o r a c c o u n t a n ts in a p u b l ic a c c o u n t in g f ir m w a s i n f lu e n c e d b y t h e i r s u p e r v i s o r s ’ a tt it u d e s t o w a r d t h e m in le a d e r s h ip a n d m e n t o r s h i p a s p e c t.

T h e r e s u l t o f N u r a h m a a n d I n d r i a n t o r o ’s ( 2 0 0 0 ) s tu d y r e v e a le d th a t l e a d e r s h i p a n d m e n t o r s h i p a s p e c t in s u p e r v i s o r y a c tio n s c o p e in a p u b lic a c c o u n t in g f ir m h a d p o s it i v e a n d s ig n i f ic a n t c o r r e l a t i o n w ith j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n .

H u d a ’s ( 2 0 0 0 ) s tu d y f o u n d t h a t th e r e w a s p o s i t i v e a n d s ig n i f ic a n t b e tw e e n l e a d e r s h i p a n d m e n t o r in g a n d j u n i o r a c c o u n t a n t s ’ j o b s a tis f a c tio n . B a s e d o n t h o s e s tu d i e s , t h e f o r m u la t io n o f h y p o t h e s i s is:

H l a : L e a d e r s h i p a n d m e n t o r in g a s p e c t o f s u p e r v i s o r y a c ti o n in a p u b lic a c c o u n t i n g f ir m h a s p o s itiv e c o r r e la t io n w ith j u n i o r a c c o u n t a n t s ’ j o b s a t i s f a c ti o n .

W o r k c o n d i t i o n in a p u b lic a c c o u n t in g f ir m is o n e o f t h e f a c to r s d e t e r m i n i n g j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n . I f w o r k c o n d it io n n o t s u p p o r t e d w o u l d m a k e y u n i o r a c c o u n t ta n t s tr e s s .

' T h e r e s u l t o f O ’D r i s c o l l a n d B e e h r ’s ( 1 9 9 4 ) s tu d y w a s s u p p o r t e d by t h o s e o f s t u d i e s c o n d u c te d b y H o g a n a n d M a r t e ll ( 1 9 8 7 ) , L e v in a n d S to k e s ( 1 9 8 9 ) a n d O ’D r i s c o l l e t al ( 1 9 9 2 ) i n d ic a ti n g t h a t s tr e s s d u e to t h e r o le a n d u n c e r t a i n t y in w o r k c o n t e x t r e s u l te d in j o b d i s s a t i s f a c t i o n w h i c h in tu rn in c r e a s e d t e n s i o n , d e c r e a s e d c o m m it m e n t to o r g a n i z a t i o n a n d in c r e a s e d i n c lin a tio n o f tu r n o v e r .

A E C C s u g g e s t e d th e d e ta ils o f a c ti v it ie s r e la te d to w o r k c o n d i t i o n , i.e.: 1. P e r f o r m i n g m e n t a l a tt it u d e s to j u n i o r a c c o u n t a n t s to w o r k c o r r e c tly

f r o m t h e b e g i n n i n g a n d c r e a te a c o n d it io n c o n d u c i v e t o g o a l a c h i e v e m e n t . T h i s c a n b e a c c o m p li s h e d b y c l e a r e x p l a n a t i o n to th e j u n i o r a c c o u n t a n t s a b o u t s u f f i c i e n t t im e a l l o c a t i o n in c o m p lic a te d a s s i g n m e n t s o t h a t it c a n b e a c c o m p li s h e d c o r r e c tl y , a c c o m m o d a t i n g a ll c o m p l a i n t s a b o u t th e o b s ta c l e s f a c in g a p a r t o f a n a s s i g n m e n t in

28 The Correlation Analysis Between Supervisory Action and Organization Culture

to Individual Performance o f junior Accounting in Public Accounting Firm With Job Satisfaction As Intervening Variable

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c o m p l i a n c e w i t h t h e e n ti r e l y a s s i g n m e n t a n d a l w a y s s u p e r v i s i n g th e j u n i o r a c c o u n t a n t s u n til th e c o m p l e ti o n o f th e a s s i g n m e n t .

2. D i s tr i b u ti n g t a s k a n d b u r d e n f a ir ly a n d in c o m p l i a n c e w ith th e c o m p e t e n c e o f th e j u n i o r a c c o u n ta n ts .

3. M in i m iz in g s tr e s s r e l a te d to w o r k .

P a tte n ‘s ( 1 9 9 5 ) s tu d y g a v e e v id e n c e t h a t j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in a p u b l ic a c c o u n t i n g f ir m w a s in f lu e n c e d b y t h e i r s u p e r v i s o r s ’ a tt it u d e s in te r m s o f w o r k c o n d it io n a s p e c t.

N u r a h m a a n d I n d i a n t o r o ’s ( 2 0 0 0 ) s tu d y f o u n d t h a t w o r k c o n d it io n a s p e c t in th e s u p e r v i s o r y a c tio n s c o p e in a p u b lic a c c o u n t in g f ir m h a d p o s itiv e a n d s ig n i f ic a n t c o r r e la t io n w i t h j o b s a tis f a c tio n .

T h e r e s u l t o f H u d a ’s ( 2 0 0 0 ) s tu d y a ls o f o u n d t h a t th e r e w a s p o s itiv e a n d s ig n i f ic a n t c o r r e l a t i o n b e tw e e n w o r k c o n d it io n a s p e c t a n d j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n .

B a s e d o n t h o s e s tu d i e s , th e f o r m u la t io n o f h y p o th e s is is: _

H l b : W o r k c o n d i t i o n a s p e c t o f s u p e r v i s o r y a c tio n in a p u b l ic a c c o u n t i n g f ir m h a d p o s it i v e a n d s ig n i f ic a n t c o r r e la t io n w ith j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n .

O ’D r is c o ll a n d B e e h r ( 1 9 9 4 ) e x p la in e d t h a t s u p e r v i s o r s w i t h j o b o r ie n t a t io n t a k e p a r t in a n d h e lp s o lv e th e p r o b le m s , p r o v id e t h e i r s u b o r d i n a te s w ith s o c ia l a n d m a t e r i a l s u p p o r t , f e e d b a c k o n t h e i r s u b o r d i n a t e s ’ p e r f o r m a n c e w h o c a n h e lp r e d u c e r o le a m b i g u i t y a n d u n c e r ta in ty s o t h a t t h e i r s a ti s f a c ti o n in c r e a s e s .

A E C C s u g g e s t e d t h e d e ta i ls o f a c tiv itie s r e la te d to a s s i g n m e n t , i.e. 1. S u p e r v is o r s d e l e g a t e r e s p o n s i b il it y in c o m p l ia n c e w ith c o m p e t e n c e a n d

r e a d i n e s s o f j u n i o r a c c o u n t a n ts .

2 . S u p e r v is o r s m a x i m i z e j u n i o r a c c o u n ta n ts to m a k e u s e o f t h e i r v e r b a l c o m p e t e n c e , b o th o r a l a n d in w r itin g , th in k c r i t ic a ll y , a n d a p p ly a n a ly tic a l t e c h n i q u e a s w e ll a s h e lp th e m im p r o v e t h e i r c o m p e t e n c e .

P a tte n ‘s ( 1 9 9 5 ) s tu d y g a v e e v id e n c e th a t j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in a p u b lic a c c o u n t i n g fir m w a s in f lu e n c e d b y t h e i r s u p e r v i s o r s ’ a tt it u d e s in te r m s o f a s s i g n m e n t a s p e c t.

N u r a h m a a n d I n d r i a n to r o ( 2 0 0 0 ) a ls o fo u n d th a t a s s i g n m e n t a s p e c t in s u p e r v i s o r y a c tio n s c o p e in a p u b lic a c c o u n tin g fir m h a s p o s itiv e a n d s ig n i f ic a n t c o r r e la t io n b e tw e e n a s s ig n m e n t a s p e c t a n d j u n i o r a c c o u n t a n t s ’ j o b s a tis f a c tio n .

In th e s a m e t o k e n , H u d a ( 2 0 0 0 ) a ls o c o n d u c te d a s tu d y w h ic h f o u n d th a t t h e r e w a s p o s it i v e a n d s ig n i f ic a n t c o r r e la tio n b e tw e e n a s s i g n m e n t a n d j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n .

B a s e d o n th o s e s tu d i e s , th e f o r m u la t io n o f h y p o th e s is is:

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H l c : A s s i g n m e n t a s p e c t o f s u p e r v is o r y a c tio n in a p u b lic a c c o u n t i n g fir m w ill h a v e p o s it i v e c o r r e la t io n w ith j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n .

T h e r e s u l t o f N u r a h m a a n d I n d r ia n to r o ( 2 0 0 0 ) s tu d y r e v e a le d th a t t h e r e w a s n o s i g n i f i c a n c e d i f f e r e n c e b e tw e e n a la r g e p u b lic a c c o u n t i n g firm a n d t h e s m a ll o n e in t e r m s o f t h r e e m a in a s p e c ts o f s u p e r v i s io n , i.e . l e a d e r s h ip a n d m e n t o r in g a s p e c t , w o r k c o n d it io n a s p e c t a n d a s s i g n m e n t a s p e c t .

B a s e d o n t h is s tu d y , th e f o r m u la tio n o f h y p o t h e s i s is:

H 2 : T h e r e a r e s ig n i f ic a n t d if f e r e n c e s o f th e im p l e m e n ta t io n o f le a d e r s h ip a n d m e n t o r i n g a s p e c t , w o r k c o n d i t i o n a s p e c t , a n d a s s i g n m e n t a s p e c t in s u p e r v i s o r y a c ti o n o n j u n i o r a c c o u n ts in a la r g e p u b l i c a c c o u n t in g firm a n d t h o s e a r e in th e s m a ll o n e .

2 . 2 O r g a n i z a t i o n a l C u l t u r e

O r g a n i z a t i o n a l c u lt u r e is a g e n e r a l p e r c e p ti o n o w n e d b y a ll m e m b e r s o f a n o r g a n i z a t i o n , so t h a t th e e m p l o y e e s a s m e m b e r s o f a n o r g a n i z a t i o n h a v e a se t o f v a lu e s , s y s te m o f b e l i e f a n d a ttitu d e s in c o m p l i a n c e w i t h th e o r g a n iz a tio n . O r g a n i z a t i o n a l c u l t u r e is a p a r t o f a n o r g a n i z a t i o n lif e i n f l u e n c i n g a ttitu d e s , b e h a v i o r s a n d e f f e c t i v e n e s s a ll o f t h e e m p lo y e e s .

G o r d o n ( 1 9 9 3 : 1 7 1 ) d e f in e d c u lt u r e a s f o llo w s :

“ C u l t u r e is a p a tt e r n o f b a s ic a s s u m p t io n s , i n v e n t e d , d i s c o v e r e d , o r d e v e l o p e d b y a g iv e n g r o u p , a s it le a r n s to c o p e w i t h its p r o b l e m s o f e x te r n a l a d a p t a t i o n a n d t h e r e f o r e , it t o b e t h o u g h t to n e w m e m b e r s a s t h e c o r r e c t w a y to p e r c e iv e , t h i n k a n d f e e l in a r e la tio n to th e s e p r o b le m s . C u l t u r e c a n a ls o b e v i e w e d a s s h a r e d m e a n i n g s , o r u n d e r s ta n d in g s t h a t a r e l a r g e l y t a c i t a n d u n iq u e , t o g r o u p m e m b e r s .”

It m e a n s t h a t c u lt u r e is a b a s ic a s s u m p t io n p a tt e r n , d i s c o v e r e d , c r e a te d a n d d e v e l o p e d b y a g iv e n g r o u p , a s th e g r o u p le a r n s to s o l v e th e p r o b le m o f i n te g r a t io n a n d e x t e r n a l a d a p ta ti o n , w h ic h c a n b e c o n s i d e r e d t o b e v a lid , th o u g h b y n e w m e m b e r s t o b e c o r r e c t to f e e l, th in k in r e l a ti o n w ith t h e s e p r o b le m s . S o , a c u lt u r e c a n b e v ie w e d a s a u n iq u e ta c it u n d e r s t a n d i n g to th e g r o u p m e m b e r s .

A c c o r d i n g to G ib s o n ( 1 9 9 7 ) , o r g a n i z a t i o n a l c u l t u r e is a b e l i e f o f e m p l o y e e s a n d it b u ild a s y s te m o f b e lie f, a s e t o f v a lu e s a n d e x p e c ta tio n . T h o s e b e l o n g to a n o r g a n i z a t i o n a l c u ltu r e a re s y m b o l s , l a n g u a g e , id e o lo g y , r itu a ls a n d m y th s , o r g a n i z a t i o n s c r ip ts c r e a te d b y th e f o u n d e r f a th e r s o r o th e r le a d e r s o f th e o r g a n i z a t i o n , th e r e s u lt o f h is to r y in th e p a s t, b a s e d o n s y m b o ls a n d f u n c t i o n s a s a n a b s tr a c t io n o f t h e ir b e h a v io r s .

A c c o r d i n g to W a lla c h ( 1 9 8 3 :2 6 - 2 9 ) q u o t e d b y J .N . H o o c , et al. ( 1 9 9 1 : 1 2 - 1 9 ) , t y p e s o f c u lt u r e c o u ld b e d iv id e d in to :

1. B u r e a u c r a t i c c u lt u r e is a c u ltu r e w h o s e c o n d i t i o n r e q u i r e s s tr u c tu r e , c o m m a n d a n d r u le s . J o b is s tr u c tu r e d s y s t e m a t i c a l l y . In g e n e ra l, b u r e a u c r a t i c u n it te n d s to b e o r ie n te d to m a t u r it y , s t a b l e , h ie r a r c h ic a l,

3 0 The Correlation Analysis Between Supervisory> Action and Organization Culture

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p r o c e d u r a l, e s ta b l is h e d , s o lid , a n d c o n s c i o u s a n d h a s p o w e r . T h e r e is a c l e a r lim it b e tw e e n r e s p o n s i b il it y a n d p o w e r . S u c h a c u lt u r e is s u ita b le to c o m p a n i e s w ith la r g e m a r k e t s h a r e in a s ta b le m a r k e t. W e ll- tr a in e d s t a f f a n d a s o u n d s tr u c tu r e w ith e f f ic ie n t s y s te m a n d p r o c e d u r e m a k e a b u r e a u c r a t ic c u lt u r e s u c c e s s . S tr o n g o r g a n i z a t i o n a l c u lt u r e is im p o s s ib l e to a tt r a c t a n d r e ta in c r e a tiv e a n d a m b i ti o u s i n d iv id u a ls . 2. I n n o v a t i v e c u lt u r e is a n a tt r a c t iv e a n d d y n a m ic c u ltu r e . It is th e b e s t

t h a t a n a m b i ti o u s a n d e n tr e p r e n e u r i a l in d iv id u a ls o c c u p y th is p la c e . S u c h a c u lt u r e e n c o u r a g e s w o r k c r e a ti v i ty a n d c o n ta i n s c h a ll e n g e s a n d r is k s . It is a ls o s u it a b le to p e o p le w ith w h o lik e to w o r k in c o m p a n i e s w ith in n o v a tio n a n d c o n d itio n r e q u ir in g c h a lle n g e s , e n t r e p r e n e u r s h i p , t a k i n g r is k , c r e a ti v i ty a n d r e s u l t- o r ie n ta t io n . It is d i f f ic u l t to b a la n c e th e t im e f o r f a m ily , j o b a n d p la y .

3 . S u p p o r ti v e c u lt u r e in o n e w h ic h is w a r m a n d c o m f o r t a b l e to w o r k . S u c h a c u lt u r e p u ts a b r e a s t o f f a m i li a r v a lu e s , s u c h a s h a r m o n y , o p e n n e s s , f r i e n d s h i p , c o o p e r a ti o n a n d tr u s t. T h e c h a r a c te r is t ic s is f r i e n d ly w o r k c o n d it io n , e m p l o y e e s i n c lin e d to b e f a i r a n d h e lp i n g e a c h o th e r . S u c h a c u lt u r e is i n c lin e d t o j u s t i c e , s o c ia l a n d r e la ti o n s h ip o r ie n t a t io n .

In th e r e s u l t o f h e r s tu d y , S u r y a p u tr i ( 1 9 9 8 ) s ta te d t h a t th e r e w a s p o s itiv e c o r r e la t io n b e tw e e n b u r e a u c r a t ic c u ltu r e , in n o v a tiv e c u lt u r e a n d s u p p o r t i v e c u lt u r e w i t h j o b s a ti s f a c ti o n o f a c c o u n t a n ts in a p u b lic a c c o u n t i n g f ir m .

B a s e d o n t h is s tu d y , th e f o r m u la t io n o f h y p o t h e s i s is:

H 3 : T h e r e is a n e g a ti v e c o r r e la t io n b e tw e e n b u r e a u c r a t ic c u lt u r e a n d j o b s a t i s f a c ti o n o f j u n i o r a c c o u n t a n ts in a p u b lic a c c o u n t in g fir m .

H 4 : T h e r e is a p o s itiv e c o r r e la t io n b e tw e e n i n n o v a tiv e c u lt u r e a n d j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in a p u b lic a c c o u n t in g fir m .

H 5 : T h e r e is a p o s it i v e c o r r e la t io n b e tw e e n s u p p o r tiv e c u lt u r e a n d j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in a p u b lic a c c o u n t in g fir m .

2 . 3 . W o r k S a t i s f a c t i o n

W o r k s a ti s f a c ti o n is o n e o f th e m o s t i m p o r ta n t f a c to r s i n f l u e n c i n g lif e s a ti s f a c ti o n b e c a u s e m o s t o f a n i n d i v i d u a l ’s tim e is s p e n t in th e w o r k p l a c e ( R ig g io , 1 9 9 0 ). S tu d y o n a c c o u n t a n t s ’ j o b s a tis f a c tio n h e ld b y A l b r e c h t e t al. ( 1 9 8 1 ) , G a e r t n e r a n d R u h e ( 1 9 8 1 ) a n d S a n d e r s ( 1 9 9 5 ) in d ic a te d t h a t p a r tn e r s h a d h i g h e r j o b s a tis f a c tio n th a n j u n i o r a c c o u n ta n ts , s e n io r a c c o u n t a n ts a n d m a n a g e r s .

A c c o r d i n g to S te p h e n P. R o b b in s ( 2 0 0 1 ) , j o b s a tis f a c tio n is a s fo llo w s : " W o r k s a tis f a c tio n b a s ic a lly r e f e r s to o n e ’s e n tir e a ttitu d e t o w a r d s h is o r h e r j o b . O n e w ith h ig h j o b s a tis f a c tio n h a s p o s itiv e a ttitu d e to w a r d s th e j o b he o r s h e c a r r ie s o u t w h e r e a s o n e w ith lo w j o b s a tis f a c tio n h a s n e g a tiv e a ttitu d e t o w a r d s h is o r h e j o b .

J o b s a ti s f a c ti o n is a ls o i n f lu e n c e d b y a n e m p l o y e e ’s f u n c tio n a n d p o s itio n in a n o r g a n i z a t i o n ( B a s s e t, 1 9 9 5 ) . A n e m p l o y e e s w ith h ig h p o s it i o n is m o r e s a tis f ie d b e c a u s e h e h a s m o re a u to n o m y ; h is j o b h a s m o r e v a r i a ti o n ; a n d

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h e h a s m a r e f r e e d o m to m a k e e v a l u a t i o n . It is m o r e p o s s ib l e f o r a n e m p l o y e e e t lo w p o s it i o n to b e d i s s a t is f ie d a n d b o r e d w ith h is j o b w ith le s s c h a ll e n g e a n d le s s r e s p o n s i b il it y . It m a y a p p ly to a n e m p l o y e e a t l o w e r le v e l w ith h ig h e d u c a t io n w h i l e g e t t i n g a j o b in c o m p lia n c e w ith h is c o m p e t e n c e a n d e x p e r tis e .

T h e c a u s e s o f j u n i o r a c c o u n t a n t s ’ j o b s a tis f a c tio n a r e f e e lin g o f b e in g u n w o r t h y , f e e l in g o f le s s p a r t i c i p a ti o n in m a k i n g d e c is i o n s , r o le u n c e r ta in ty in a n o r g a n i z a t i o n , u n c e r t a i n t y a b o u t o n e ’s f u tu r e a n d b o r e d o m .

A c c o r d i n g to S te p h e n P. R o b b in s ( 2 0 0 1 ) , t h e c a u s e s o f j o b s a tis f a c tio n a re :

1. C h a l l e n g i n g j o b .

E m p lo y e e s p r e f e r th e j o b s o f f e r in g a n d g iv in g th e m a v a r i e ty o f ta s k , f r e e d o m a n d f e e d b a c k a b o u t th e e x te n d t o w a r d s w h ic h th e y d o .

2 . A p p r o p r i a t e r e w a r d

E a c h e m p l o y e e s w a n t s g o o d w a g e a n d th e p r o m o t io n p o lic y h e p e r c e i v e s t o b e f a i r a n d in lin e w ith h is a p p r e c ia t io n .

3 . C o n d u c i v e w o r k c o n d it io n

E a c h e m p l o y e e is c o n c e r n e d w ith g o o d w o r k e n v i r o n m e n t f o r h is p e r s o n a l c o m f o r t a n d t o f a c ilita te th e a c c o m p l i s h m e n t o f g o o d j o b . 4 . C o n d u c i v e p e e r - w o r k e r s

E m p l o y e e s a r e c o n c e r n e d w i t h f r ie n d ly p e e r - w o r k e r s c o n d u c iv e t o th e a c c o m p l i s h m e n t o f t h e j o b s o t h a t t h e i r j o b s a t i s f a c ti o n in c r e a s e s . 5. C o n g r u e n c e b e t w e e n p e r s o n a l it y a n d j o b .

I f p e r s o n a l i t y s u c h a s t a l e n t a n d c o m p e t e n c e is c o n g r u e n t w ith o n e ’s j o b , it w ill i n c r e a s e h is j o b s a tis f a c tio n .

P a tte n ( 1 9 9 5 ) s tu d y f o u n d t h a t h y p o t h e s i s s t a t in g t h a t j u n i o r a c c o u n t a n t s in s m a ll p u b lic a c c o u n t in g f ir m s h a d h i g h e r j o b s a tis f a c tio n c o m p a r e d w ith t h o s e w e r e in th e la r g e o n e s w a s n o t s u p p o r t e d b y r o b u s t e v i d e n c e .

In t h e i r s tu d y , N u r a h m a a n d I n d r i a n to r o ( 2 0 0 0 ) f o u n d t h a t th e r e w a s n o s ig n i f ic a n t d i f f e r e n c e b e tw e e n th e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in s m a ll p u b l ic a c c o u n t i n g f ir m s a n d in th e la r g e o n e s .

M e a n w h i l e , H u d a ( 2 0 0 0 ) f o u n d in h is s tu d y t h a t th e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in th e la r g e p u b lic a c c o u n t in g f ir m s w a s h i g h e r th a n th a t o f in

th e in s m a ll o n e s .

T h e r e s u l t o f M a r y a n i a n d S u p o m o ( 2 0 0 1 ) s tu d y r e v e a le d th a t th e r e w a s s i g n i f ic a n t r e l a ti o n s h ip b e tw e e n j o b s a tis f a c tio n a n d in d iv id u a l p e r f o r m a n c e .

B a s e d o n t h o s e s tu d i e s , th e f o r m u la t io n o f h y p o t h e s i s is:

H 6 : T h e r e a r e s ig n i f ic a n t d i f f e r e n c e s b e tw e e n j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in la r g e p u b lic a c c o u n t in g f ir m s a n d t h a t o f in th e s m a ll o n e s . H 7 : T h e r e is s ig n i f ic a n t c o r r e la t io n b e tw e e n j o b s a ti s f a c ti o n a n d i n d iv i d u a l p e r f o r m a n c e .

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2 . 4 . I n d i v i d u a l P e r f o r m a n c e

I n d iv i d u a l p e r f o r m a n c e is o n e o f th e f a c to r s c a p a b l e o f i n c r e a s i n g th e e f f e c ti v e n e s s o f a n o r g a n i z a t i o n . A c c o r d in g to. A n th o n y e t.a l ( 1 9 9 7 :5 4 ) p e r f o r m a n c e m e a s u r e m e n t is d e f in e d a s “ T h e a c tiv ity o f m e a s u r in g th e p e r f o r m a n c e o f a n a c ti v it y o r th e e n tir e v a lu e c h a in .”

It m a y c o m e to a c o n c lu s io n t h a t p e r f o r m a n c e m e a s u r e m e n t is a n a c tio n o f m e a s u r in g v a r i o u s a c ti v it ie s in th e v a lu e c h a in f o u n d in a n o r g a n i z a t i o n . T h e r e s u l t o f th e m e a s u r e m e n t, in t u r n , is u s e d a s f e e d b a c k e x p e c t e d to g iv e i n f o r m a tio n a b o u t th e i m p l e m e n ta t io n p e r f o r m a n c e a n a p la n a n d th e p o i n t o n w h i c h a c o m p a n y n e e d s s o m e a d ju s t m e n t s in p la n n i n g a n d c o n t r o l l i n g its a c tiv itie s .

P e r f o r m a n c e i m p r o v e m e n t is d e te r m in e d b y v a r io u s a s p e c t s i n f l u e n c i n g j o b s a ti s f a c ti o n s u c h a s th e a tt r a c t iv e n e s s o r u n a tt r a c t iv e n e s s o f a j o g a c c o m p l i s h e d b y a n e m p lo y e e , s u p e r v i s o r s ’ le a d e r s h ip a t t it u d e s a n d c o m p e t e n c e , s u p p o r t a n d c o o p e r a ti o n o f p e e r - e m p l o y e e s , t h e a m o u n t o f c o m p e n s a ti o n t h e y r e c e iv e , t h e a v a il a b i l it y o f c a r e e r p r o m o t io n c h a n c e .

T h e in f l u e n c e o f j o b s a ti s f a c ti o n o n p e r f o r m a n c e b e c a m e c l e a r s in c e I f f a ld a n o a n d M u c h in s k y ( 1 9 8 6 ) f o u n d n o t s ig n i f ic a n t c o r r e la t io n b e tw e e n b o th v a r i a b le s . M e a n w h il e , O s t r o f f ( 1 9 9 2 ) p r o v id e d e m p ir ic a l e v id e n c e t h a t j o b s a ti s f a c ti o n h a d s ig n i f ic a n t c o r r e la t io n w ith p e r f o r m a n c e im p r o v e m e n t, b u t b y p e r f o r m a n c e th e s tu d y m e a n t o r g a n i z a t i o n a l p e r f o r m a n c e , n o t th e i n d iv i d u a l o n e . D e s p i te in d iv i d u a l p e r f o r m a n c e in t u r n i m p r o v in g o r g a n i z a t i o n a l p e r f o r m a n c e , it w a s p o s s ib l e t h a t t h e p e r f o r m a n c e o f b o th l e v e ls ( i n d i v id u a l v s . o r g a n i z a t i o n a l ) w a s c o n f l i c t in g .

B a s e d o n t h o s e s tu d ie s , t h e f o r m u la t io n o f h y p o t h e s i s is:

H 8 : T h e r e a r e s ig n i f ic a n t d i f f e r e n c e s b e tw e e n in d iv id u a l a c c o u n t a n t p e r f o r m a n c e in s m a ll p u b l ic a c c o u n t in g f ir m s a n d t h a t o f in th e la r g e o n e s .

3 . R E S E A R C H M E T H O D O L O G Y

3 . 1 . D e s i g n

T h is s tu d y is th e e m p i r ic a l o n e d e s ig n e d in th e c o r r e la t io n a l f o r m s to e x a m i n e th e c o r r e la t io n b e tw e e n s u p e r v i s o r y a c tio n a n d o r g a n i z a t i o n a l c u lt u r e to in d iv id u a l j u n i o r a c c o u n t a n t s ’ p e r f o r m a n c e w ith j o b s a ti s f a c ti o n a s an i n te r v e n in g v a r ia b le s .

T o i n v e s tig a te w h e t h e r th e r e w a s d if f e r e n c e in s u p e r v is o r y a c tio n , j o b s a ti s f a c ti o n , a n d j u n i o r a c c o u n t a n t s ’ in d iv id u a l p e r f o r m a n c e in th e la r g e p u b lic a c c o u n t in g f ir m s a n d t h a t o f in th e s m a ll o n e .

3 . 2 . D a t a C o l l e c t i o n

T h e s a m p l in g m e th o d o f th is s tu d y w a s p u r p o s iv e s a m p l in g . T h e o b j e c t o f th is s tu d y w a s lim ite d to s t a f f a c c o u n t a n ts w o r k in g fo r P u b lic A c c o u n t in g F ir m s in D K I J a k a r t a w ith te n u r e t h r e e o r le s s th a n th r e e y e a rs .

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T h e d a ta o f th is s tu d y w a s c o ll e c t e d b y d i s t r i b u t i n g q u e s ti o n n a ir e to j u n i o r a c c o u n t a n t s w o r k i n g in p u b lic a c c o u n t in g f ir m s in D K I J a k a r ta . T h e q u e s t i o n n a i r e w a s d i s t r ib u t e d d i r e c tl y to th e r e s p o n d e n t s a n d th e o th e r w a s g iv e n b y m e a n s o f c o n ta c t p e r s o n s .

T h e m e a s u r e m e n t u s e d in th is s tu d y w a s L i k e r t 's 5 - p o in t a n d 4 - p o in t s c a le s , a n d s in g l e g lo b a l r a tin g , i.e. o n e u n i- d i m e n s io n a l q u e s ti o n a s k in g th e c o n d it io n o f j o b s a t i s f a c ti o n le v e l th e r e s p o n d e n t s p e r c e iv e d .

3 .3 . D e f i n i t i o n o f O p e r a t i o n a l V a r i a b l e s a n d M e a s u r e m e n t

T h e d e f i n i ti o n o f o p e r a tio n a l v a r ia b le s g a v e lim ita tio n a n d e x p la n a tio n a b o u t th e v a r i a b le s u s e d in th is s tu d y . T h e d e f in itio n o f o p e r a tio n a l v a r ia b le s w e r e a s f o llo w s :

1. D e p e n d e n t v a r i a b le ( Y ) , i.e.:

* I n d iv i d u a l p e r f o r m a n c e is a d e s c r i p ti o n o f o n e ’s s e l f in a c tu a li z in g h i m s e l f in a j o b .

2. I n t e r v e n i n g v a r i a b l e

* J o b s a ti s f a c ti o n b a s ic a ll y r e f e r s to o n e ’s a tt it u d e t o w a r d h is j o b e n ti r e l y .

I n d e p e n d e n t v a r i a b l e s ( X ) c o n s is t in g o f: • L e a d e r s h i p a n d m e n t o r in g

L e a d e r s h i p is a p r o c e s s o f i n f l u e n c i n g a n i n d iv i d u a l o r a g r o u p o f i n d i v i d u a l s t o a c h ie v e o b j e c t iv e s u n d e r a g iv e n s itu a ti o n . M e n to r in g d e a ls w i t h a p r o c e s s o f d i r e c ti n g t o a c c o m p li s h a n a c t i v i t i e s o r a c e r ta in j o b .

• J o b c o n d it io n

J o b c o n d i t i o n is r e la te d to a n e n v ir o n m e n t a l c o n d it io n o f a j o b in a g i v e n tim e .

• A s s i g n m e n t

A s s i g n m e n t is a p r o c e s s o f d e le g a ti n g a c e r ta in ta s k fro m th e s u p e r v i s o r to th e s u b o r d i n a te s .

• O r g a n i z a t i o n a l C u l t u r e

O r g a n i z a t i o n a l c u lt u r e is a g e n e r a l p e r c e p ti o n o f th e m e m b e r s o f a n o r g a n i z a t i o n , in s u c h a w a y t h a t e a c h e m p l o y e e b e lo n g i n g to th e o r g a n i z a t i o n h a s a s e t o f v a lu e s , a s y s te m o f b e lie f , a n d b e h a v io r s in c o m p l i a n c e w ith th e o r g a n i z a t i o n . O r g a n iz a ti o n a l c u lt u r e is a p a rt o f th e life o f a n o r g a n i z a t i o n i n f lu e n c in g th e b e h a v io r , a tt it u d e s a n d e f f e c t i v e n e s s o f a ll e m p l o y e e s .

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F i g u r e 1

I N D E P E N D E N T I N T E R V E N I N G V A R I A B L E D E P E N D E N T

V A R I A B L E V A R I A B L E

3 . 4 . M e t h o d o f D a t a A n a l y s i s

3 . 4 . 1 . A n a l y s i s o f D e m o g r a p h y

T h e r e t u r n e d q u e s ti o n n a ir e a n d d e m o g r a p h ic a l i n f o r m a t io n w e r e a n a ly z e d b y m e a n s o f d e s c r i p ti v e s ta tis tic s .

3 . 4 . 2 . O u t l i e r T e s t

T h e O u t l i e r T e s t c o u ld b e c a r r ie d o u t b y a n a ly z in g it a g a i n s t u n iva ria te o u tlier. I f t h e o b s e r v e d d a t a h a d z - c o r e > 3 .0 it w o u l d b e c a t e g o r i z e d in to o u tlie r s . ( H a ir e t a l . , 1 9 9 8 ) .

3 . 4 . 3 . N o r m a l i t y D a t a T e s t

T h e n o r m a l i t y d a t a te s t u s e o f K o l m o g o r o v - S m i m o v e ’s o n e s a m p le . T h e t e s t w a s p e r f o r m e d t o e x a m i n e th e d i s t r ib u t io n o f t h e d a ta . I f th e v a lu e s w a s s i g n i f ic a n t g r e a t e r th a n .0 5 , th e d a ta d i s tr ib u tio n w a s n o r m a l a n d i f it w a s le ss th a n .0 5 , th e d a ta w e r e d i s t r ib u t e d in a n a b n o r m a l w a y ( S a n to s o , 2 0 0 1 ) .

3 . 4 . 4 . V a l i d i t y T e s t

T o t e s t t h e i n s t r u m e n t v a lid ity , s ta tis tic a l te s t s o c a lle d F a c to r A n a ly sis

w a s m a d e b y e x a m i n i n g T h e s ig n i f ic a n c e o f f a c to r lo a d in g u s e d in t h is s tn d v w a s 0 .3 5 . i f th e f a c t o r lo a d in g in d ic a te d a v a lu e g r e a t e r th a n 0 .3 5 , t h e d a ta w e r e v a lid ( H a i r a t a l., 1 9 9 8 ).

3 . 4 . 5 . R e l i a b i l i t y T e s t

T h e r e l i a b i li t y te s t w a s a c c o m p lis h e d b y e x a m i n in g th e r e s u l t o f C r o n b a c h ’s A l p h a c o e f f ic i e n t . I f th e v a lu e o f C r o n b a c h ’s A l p h a c o e f f i c i e n t w a s th e s a m e o r g r e a t e r th a n 0 .5 , th e in s tr u m e n t w a s c o n s id e r e d to b e r e lia b le ( S a n to s o , 2 0 0 1 ) .

T h e o u tlie r s te s t, n o r m a l i t y o f d a ta , v a lid ity , a n d r e l i a b i li t y w a s a c c o m p li s h e d u s e S P S S 10.01

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2. A n a l y z i n g p a th c o e f f ic i e n t s ig n i f ic a n c e

T h e a n a l y s i s o f th e s ig n i f ic a n c e o f p a th c o e f f ic i e n t s w a s a c c o m p li s h e d t h r o u g h th e s i g n i f ic a n c e o f reg ressio n w eight.

3.5.2.

Hypothesis Test

T h is e x a m i n a t i o n w a s in te n d e d to te s t th e h y p o t h e s i s in o r d e r to g e t th e d e s c r i p ti o n o f th e r e l a t i o n s h i p b e tw e e n i n d e p e n d e n t v a r i a b le s a n d th e d e p e n d e n t v a r ia b le . T h e te s t o f h y p o t h e s i s 1, H y p o th e s is 3 , H y p o t h e s is 4 , H y p o t h e s is 5, a n d H y p o t h e s is 7 p r o p o s e d in th e p r e v i o u s c h a p te r , w a s c o n d u c te d b y m e a n s o f p a th a n a ly s i s o f t h e d a ta p r o c e s s in g o f th e r e s e a r c h m o d e l.

T h e r e s u lt o f th e d a ta p r o c e s s in g a c c o m p li s h e d b y m e a n s o f A M O S 4 .01 s o f t w a r e b y c o m p a r i n g th e C r itic a l R a tio ( C R ) v a lu e a n d P v a lu e o f e a c h in te r - v a r i a b le r e l a ti o n s h ip w ith th e p r e d e t e r m in e d s i g n i f ic a n c e l im ita tio n w a s 1 .96 a t s ig n i f ic a n c e le v e l .0 5 .

3 . 5 . 3 . T e s t o f i n d e p e n d e n c i e s ( t - t e s t )

T h e o b j e c t iv e o f t h is s tu d y w a s to te s t t h e h y p o t h e s i s to g e t th e d e s c r i p ti o n o f th e d i f f e r e n c e s o f s u p e r v i s o r y a c ti o n i m p l e m e n ta t io n , j o b s a ti s f a c ti o n , a n d i n d iv i d u a l p e r f o r m a n c e o f j u n i o r a c c o u n t a n ts o n a la r g e p u b l ic a c c o u n t a n t f ir m a n d t h e s m a ll o n e .

T h e te s t o f H y p o t h e s i s 2 , H y p o t h e s is 6 , a n d H y p o t h e s is 8 p r o p o s e s in th e p r e v i o u s c h a p t e r w a s c a r r ie d o u t b y u s in g I n d e p e n d e n t S a m p le T - T e s t o r t- te s t b e c a u s e o f t h e i n te r v a l m e a s u r e m e n t s c a le a n d d a ta d i s t r ib u t io n w a s n o r m a l.

I f t h e r e s u l t o f t h e t - t e s t w a s le s s th a n .0 5 , th e r e w a s s ig n i f ic a n t d i f f e r e n c e s in t h e im p l e m e n ta t io n o f s u p e r v i s o r y a c ti o n , j o b s a t i s f a c ti o n a n d i n d iv id u a l p e r f o r m a n c e o f j u n i o r a c c o u n t a n t in a la r g e p u b lic a c c o u n t a n t f ir m a n d t h a t w a s in th e s m a ll o n e . C o n v e r s e l y , i f th e r e s u l t w a s g r e a t e r th a n .05 t h e r e w a s n o t s ig n i f ic a n t d i f f e r e n c e s in th e s u p e r v is io n a c tio n im p l e m e n ta t io n , j o b s a ti s f a c ti o n a n d i n d iv id u a l p e r f o r m a n c e o f j u n i o r a c c o u n t a n t in th e la r g e

p u b lic a c c o u n t a n t f ir m a n d t h a t w a s in th e s m a ll o n e .

4 . D A T A A N A L Y S I S

4 . 1 . Q u e s t i o n n a i r e R e t u r n e d a n d R e s p o n d e n t s ’ D e m o g r a p h i c s

T h e d a ta u s e d in t h is s tu d y w e r e p r im a r y d a ta o b ta in e d b y d i s t r ib u t in g q u e s ti o n n a ir e in s m a ll p u b lic a c c o u n t in g f ir m s a n d in th e la rg e o n e s o p e r a t in g in D K I J a k a r t a . In th is s tu d y , q u e s ti o n n a ir e w a s d is tr ib u te d to 4 0 0 r e s p o n d e n t s w ith e n u m e r a t i o n a s 2 0 0 q u e s ti o n n a ir e s s e n t to la rg e p u b lic a c c o u n t i n g f ir m s a n d th e o t h e r to s m a ll p u b lic a c c o u n t in g fir m s . In p a r t i c u l a r , th e to ta l q u e s ti o n n a ir e s o n d i s t r ib u t io n w e r e 4 0 0 th r o u g h c o n ta c t p e r s o n s a n d d is tr ib u t e d d i r e c tl y to th e a d d r e s s e s o f t h e t a r g e te d r e s p o n d e n ts .

T h e s p a n o f t im e f o r r e t u r n in g th e q u e s ti o n n a ir e w a s 1 ( o n e ) m o n th . T h e q u e s ti o n n a ir e r e tu r n e d to th e r e s e a r c h e r w e r e 2 8 2 o f th e 4 0 0 a t d i s t r ib u t io n . T h u s , th e r e s p o n s e r a te w a s 7 0 .5 % . Flic q u e s tio n n a ir e a c c e p te d fro m th e la rg e

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p u b lic a c c o u n t i n g f ir m s w e r e 1 4 2 , th u s th e r e s p o n s e r a te w a s 7 1 % w h ile th o s e a c c e p t e d f r o m th e s m a ll o n e s w e r e 14 0 , th u s th e r e s p o n s e r a te w a s 7 0 % .

O f th e 2 8 2 q u e s ti o n n a ir e s , 4 fro m la rg e p u b lic a c c o u n t i n g f ir m s a n d 2 fro m th e s m a ll o n e s c o u ld n o t b e u s e d in th e d a ta p r o c e s s in g b e c a u s e o f in c o m p le t e n e s s . T h u s , th e q u e s ti o n n a ir e e lig ib le to d a ta p r o c e s s in g w e r e 138 f ro m th e la r g e a c c o u n t i n g f ir m s a n d 138 f ro m th e s m a ll o n e s . T h e illu s tr a tio n o f th e d i s t r ib u t io n p r o c e s s a n d a c c e p t a n c e o f th e q u e s t i o n n a i r e s in th is s tu d y c o u ld b e s e e n in th e T a b l e 2.

( i n s e r t T a b l e 2 )

T h e d e m o g r a p h i c s o f th e r e s p o n d e n t s ta k i n g p a r t in th is s tu d y c o u ld be s e e n in T a b l e 3 . F r o m 2 7 6 s a m p le s u s e d to a n a ly z e th e d a ta , 148 ( 5 3 .6 % ) r e s p o n d e n t s w e r e m a le a n d 128 ( 4 6 .4 % ) w e r e f e m a le s . T h e r e s p o n d e n ts w o r k i n g <1 y e a r w e r e 5 4 ( 1 9 .6 % ) , w o r k in g f o r 1 to 2 y e a r s 133 p e r s o n s ( 3 2 .2 % ) . A s m a n y 5 6 r e s p o n d e n t s ( 2 0 .3 % ) h a v e e v e r w o r k e d f o r o th e r p u b lic a c c o u n t i n g f ir m s , w h i l e 2 2 0 r e s p o n d e n t s ( 7 9 .7 % ) h a d n e v e r w o r k e d f o r o th e r p u b l ic a c c o u n t i n g f ir m s . F o r e d u c a t io n le v e l, 3 3 ( 1 2 % ) w e r e r e s p o n d e n t s w ith D 3 f o r f in a l e d u c a t i o n , 2 4 2 ( 8 7 .7 % ) r e s p o n d e n t s w i t h S I , a n d 1 ( 0 .4 % ) r e s p o n d e n t . F o r th e n u m b e r o f s ta f f , th e a v e r a g e n u m b e r o f s t a f f w a s 2 0 to 5 0 p e r s o n s w o r k i n g f o r s m a ll p u b l ic a c c o u n t in g f ir m s a n d 5 0 t o m o r e th a n 100 p e r s o n s w o r k i n g f o r t h e la r g e o n e s , ( s e e T a b l e 3 )

( i n s e r t T a b l e 3 )

4 . 2 . O u t l i e r T e s t

T h i s u n i v a r i a t e o u t l i e r t e s t w a s h e ld p e r v a r i a b l e c o n s t r u c t u s in g S P S S 1 0.01 s o f t w a r e . B a s e d o n t h e o u t l i e r t e s t f o r la r g e a c c o u n t i n g f ir m s a n d f o r th e s m a ll o n e s in d ic a te d t h a t t h e r e w a s z - s c o r e v a lu e > 3 .0 , m e a n i n g t h a t t h e r e w e r e

u n iva ria te o u tliers.

4 . 3 . D a t a N o r m a l i t y T e s t

T h e d a t a n o r m a l it y t e s t w a s a c c o m p li s h e d b y u s in g K o lm o g o r o v e - S m i m o v ’s ( K S ) o n e s a m p le . T h e r e s u l t o f th e n o r m a l it y t e s t c o u ld b e s e e n in T a b l e 4 .

( i n s e r t T a b l e 4 )

F r o m th e r e s u l t o f d a ta n o r m a lity te s t f o r b o th la r g e p u b lic a c c o u n tin g f ir m s a n d th e s m a ll o n e s , s ig n i f ic a n t v a lu e s w e r e f o u n d f o r s u p e r v i s o r y a c tio n , i n n o v a t iv e c u l t u r e a n d i n d iv id u a l p e r f o r m a n c e g r e a t e r th a n 0 .0 0 5 , in d ic a tin g t h a t th e d a t a d i s t r i b u t i o n w a s n o r m a l. M e a n w h il e , f o r j o b s a tis f a c tio n , b u r e a u c r a t i c c u l t u r e a n d s u p p o r t i v e o r g a n i z a t i o n s , th e d a ta d i s t r ib u t io n w a s a b n o r m a l. It w a s p o s s ib l e t h a t t h e r e s p o n d e n t s le s s u n d e r s t o o d th e q u e s tio n s .

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4 . 4 . D a t a Q u a l i t y T e s t

T h e r e s u l t o f d a t a v a lid ity a n d r e l i a b i li t y f o r b o th la r g e p u b lic a c c o u n t in g f ir m s a n d th e s m a ll o n e s c a n b e s e e n in T a b l e 5. •

( i n s e r t T a b l e 5 )

/ .

Validity Test

T h e r e s u l t o f t h e v a lid ity te s t f o r th e la rg e p u b lic a c c o u n t i n g f ir m s a n d f o r th e s m a ll o n e s g a v e f a c t o r l o a d in g v a lu e g r e a t e r th a n 0 .3 5 . It m e a n t t h a t 5 9 q u e s ti o n s a s k e d to th e r e s p o n d e n t s w e r e v a lid .

2. Reliability Test

T h e r e s u lt o f r e l i a b i li t y te s t fo r t h r e e a s p e c t s o f s u p e r v i s o r y a c tio n , t h r e e a s p e c t s o f o r g a n i z a t i o n a l c u ltu r e a n d in d iv id u a l p e r f o r m a n c e f o r th e la r g e p u b lic a c c o u n t i n g f ir m s a n d th e f o r th e s m a ll o n e s . C r o n b a c h ’s A l p h a v a lu e g r e a t e r th a n 0 .5 0 w a s f o u n d , in d ic a tin g t h a t th e d a ta u s e d in t h is s tu d y w a s r e lia b le .

4.5. M ulticolinearity Test

T h e v a lu e o f d e te r m i n a n t o f s a m p le c o v a r i a n c e m a t r ix r e s u l te d 1 .6 5 6 9 + 0 .0 0 6 . T h e v a lu e i d e n t if i e d t h e v a lu e f a r f r o m z e r o , m e a n i n g t h a t th e r e w a s n o p r o b le m w i t h m u l t i c o l i n e a r i t y s o t h a t th e d a t a w e r e w o r t h o f u s in g in th e s tu d y .

4 . 6 . M o d e l F i t T e s t a g a i n s t F u l l S t r u c t u r a l E q u a t i o n m o d e l A n a l y s i s

T h e f o l l o w i n g g o o d n e s s o f f it in d e x c a n s e e in F i g u r e 2 a n d T a b l e 6

( i n s e r t F i g u r e 2 a n d T a b l e 6 )

T h e t a b l e in d ic a te d t h a t a ll o f th e c r ite r ia u s e d in t h is s tu d y h a d g o o d v a lu e . T h is m o d e l w a s w e l l- a c c e p t e d . T h u s , it m e a n t t h a t t h is te s t r e s u l te d in g o o d c o n f i r m a ti o n o f t h e f a c t o r - d im e n s io n s a n d th e c a u s a l it y c o r r e la t io n a m o n g f a c to r s .

4 . 7 . H y p o t h e s i s T e s t

B a s e d o n th e r e s u l t o f d a ta p r o c e s s in g a s s h o w n in T a b l e 7, th is h y p o t h e s i s t e s t c o u ld b e m a d e b y c o m p a r in g C R v a lu e a n d P v a lu e a t e a c h c o r r e la t io n a m o n g v a r i a b le u s in g th e s p e c if ie d s ig n i f ic a n t l im ita tio n , i.e. 1.96 w ith s ig n i f ic a n c e le v e l 5 % .

( i n s e r t T a b l e 7 )

4 . 7 . 1 . T h e c o r r e l a t i o n o f L e a d e r s h i p a n d M e n t o r i n g A s p e c t in

S u p e r v i s o r y A c t i o n w i t h J o b S a t i s f a c t i o n

F r o m th e r e s u l t o f d a ta a n a ly s is in T a b le 7, it w a s fo u n d t h a t C .R . v a lu e in th e c o r r e l a t i o n o f l e a d e r s h i p a n d m e n t o r in g a s p e c t in s u p e r v i s o r y a c ti o n w ith j o b s a t i s f a c ti o n a s 0 .3 5 6 w ith P a s 0 .7 2 2 . W ith t h is f ig u r e , th e h y p o t h e s i s w a s n o t a c c e p t e d b e c a u s e C .R . v a lu e a n d P v a lu e d id n o t m e e t th e s i g n i f ic a n c e c r i t e r ia , i.e . 1 .9 6 a n d .05 r e s p e c tiv e ly . T h e r e f o r e , l e a d e r s h ip a n d m e n t o r in g

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a s p e c t in s u p e r v i s i o n a c tio n s c o p e in th e p u b lic a c c o u n t in g f ir m s h a d p o s itiv e b u t i n s i g n i f i c a n t c o r r e la t io n w ith th e j o b s a tis f a c tio n .

T h is r e s u l t w a s i n c o n s i s te n t w ith th a t o f P a t t e r n ’s ( 1 9 9 5 ) th a t th e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n w a s i n f lu e n c e d b y th e th r e e m a in a s p e c ts o f s u p e r v i s o r y a c ti o n a s s p e c i f ie d b y A E C C in I s s u e s S t a te m e n t N o . 4.

T h i s f in d i n g w a s a ls o d i f f e r e n t fro m t h a t o f N u r a h m a a n d I n d r ia n to r o ( 2 0 0 0 ) s tu d y s t a t i n g t h a t th e i m p l e m e n ta t io n o f th e m a in a s p e c t s o f s u p e r v is o r y a c tio n , i.e. le a d e r s h i p a n d m e n t o r in g a s p e c t, w o r k c o n d it io n a s p e c t a n d a s s i g n m e n t a s p e c t s u g g e s t e d b y A E C C h a d p o s itiv e a n d s i g n i f ic a n t c o r r e la tio n w ith th e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in th e la r g e p u b lic a c c o u n t in g fir m s a n d in t h a t o f in th e s m a ll o n e s . T h i s f in d i n g w a s a ls o d i f f e r e n t f r o m H u d a - ( 2 0 0 0 ) s tu d y s ta t in g t h a t l e a d e r s h i p a n d m e n t o r in g a s p e c t, w o r k c o n d itio n a s p e c t a n d a s s i g n m e n t a s p e c t h a d p o s it i v e a n d s i g n i f ic a n t c o r r e la t io n w ith th e j u n i o r a c c o u n t a n t s ’ j o b s a tis f a c tio n .

4 . 7 . 2 . T h e C o r r e l a t i o n b e t w e e n W o r k C o n d i t i o n A s p e c t i n S u p e r v i s o r y

A c t i o n w i t h J o b S a t i s f a c t i o n

T h e r e s u l t o f th e d a t a a n a ly s i s in T a b l e 7 i n d ic a te d t h a t C .R . v a lu e in th e c o r r e la t io n o f w o r k c o n d it io n a s p e c t in s u p e r v i s o r y a c ti o n w i t h j o b s a tis f a c tio n w a s 2 .3 0 9 w i t h P t o b e 0 .0 2 1 . B y t h is f ig u r e , th e h y p o t h e s i s w a s a c c e p te d , b e c a u s e C .R . a n d P v a lu e s m e t th e s ig n i f ic a n c e c r i t e r ia , i.e . 1 .96 a n d .05 r e s p e c ti v e ly . T h e r e f o r e , th e w o r k c o n d it io n a s p e c t in s u p e r v i s o r y a c tio n in th e p u b l ic a c c o u n t i n g f ir m s h a d p o s it i v e a n d s i g n i f ic a n t c o r r e la t io n w ith th e j o b s a ti s f a c ti o n .

T h e r e s u l t o f t h is s tu d y w a s c o n s i s t e n t w i t h t h a t o f P a t t e n ’s ( 1 9 9 5 ) s tu d y t h a t t h e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n w a s i n f l u e n c e d b y th e m a in th r e e a s p e c t s o f s u p e r v i s o r y a s p e c t s a s s u g g e s t e d b y A E C C in I s s u e s S t a te m e n t N o . 4 .

T h e r e s u l t o f th is s tu d y w a s c o n s is t e n t w ith t h a t o f N u r a h m a a n d I n d ir ia n t o r o ( 2 0 0 0 ) s tu d y s t a t in g t h a t th e i m p l e m e n ta t io n o f t h e th r e e m a in a s p e c t s o f s u p e r v i s o r y a c ti o n , i.e . l e a d e r s h i p a n d m e n t o r in g a s p e c t, w o r k c o n d it io n a s p e c t a n d a s s i g n m e n t a s p e c t a s s u g g e s t e d b y A E C C h a d p o s itiv e a n d s ig n i f ic a n t c o r r e la t io n w i t h t h e j u n i o r a c c o u n t a n t s ’ j o b s a ti s f a c ti o n in b o th la rg e p u b lic a c c o u n t i n g f ir m s a n d t h a t o f in th e s m a ll o n e s . T h i s f in d i n g w a s a ls o c o n s i s t e n t w ith t h a t o f H u d a ( 2 0 0 0 ) s tu d y s ta t in g t h a t le a d e r s h i p a n d m e n to r in g a s p e c t, w o r k c o n d it io n a n d a s s i g n m e n t a s p e c t h a d p o s itiv e a n d s ig n if ic a n t c o r r e la t io n w ith th e j u n i o r a c c o u n t a n t s ’ j o b s a tis f a c tio n .

4 . 7 . 3 . T h e C o r r e l a t i o n b e t w e e n A s s i g n m e n t A s p e c t i n S u p e r v i s o r y A c t i o n

w i t h J o b S a t i s f a c t i o n

T h e r e s u l t o f d a t a a n a ly s i s s h o w n in T a b l e 7 r e v e a le d t h a t C .R . v a lu e in s u p e r v i s o r y a c ti o n w a s 1 .3 1 5 w i t h P to b e 0 .1 8 8 . W ith t h is f ig u r e r , th e h y p o t h e s i s w a s n o t r e j e c t e d , b e c a u s e C .R v a lu e a n d P v a lu e s d id n o t m e t th e s ig n i f ic a n c e c r i t e r ia , i.e . 1.96 a n d .0 5 r e s p e c tiv e ly . H e n c e , th e a s s i g n m e n t a s p e c t

4 0 The Correlation Analysis Between Supervisory Action and Organization Culture

Vol. 13, No. 2 / Agustus 2005