Pengaruh Penilaian Tindakan Supervisi Dengan Pendekatan Dyadic Terhadap Kepuasan Kerja Auditor Yunior (Studi Empiris Pada Kantor Perwakilan Bpk-Ri Dan Kap)

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ABSTRAK

A.RAHMAN SYAFRI,

2006,

Pengaruh

Penilaian

Tindakan Supervisi

Dengan

Pendekatan Dyadic Terhadap Kepuasan Kerja Auditor Yunior (Studi Empiris Pada

Kantor Perwakilan BPK-RI dan KAP), Dibimbing Oleh H Azhar Maksum (Ketua),

dan H Arifin Akhmad (Anggota)

Beberapa penelitian menunjukkan bahwa terdapat hubungan positif antara tindakan

supervisi dengan kepuasan kerja auditor yunior. Mereka menggunakan data yang

merupakanpenilaian auditor yunior sebagai subordinat. Penelitian lainnya menunjukkan

bahwa penilaian terhadap diri sendiri umumnya lebih tinggi dari pada penilaian orang

lain, seperti penilaian dari rekan sejawat, subordinat, atau atasan. Selain menggunakan

penilaian yang berasal dari subordinat, penelitian ini juga menggunakan penilaian dari

supervisor yang melakukan tindakan supervisi tersebut. Dengan kata lain, penelitian ini

menggunakan pendekatan dyadic.

Tujuan penelitian tni adalah untuk membandingkan penilaian yang berasal dari

supervisor dan dari subordinat, dan untuk mengetahui pengaruh penilaian supervisor

maupun subordinat atas tindakan supervisi terhadap kepuasan kerja auditor yunior, dan

untuk mengetahui pengaruh selisih penilaian kedua pihak tersebut terhadap kepuasan

kerja auditor yunior di BPK-RI dan KAP.

Penelitian ini

menunjukkan bahwa secara statistik penilaian kedua pihak tersebut

berbeda, dan rata-rata penilaian superior lebih tinggi dari pada penilaian subordinat.

Selain itu, hasil yang lain menunjukkan bahwa terdapat hubungan positif antara

penilaian superior dan subordinat terhadap kepuasan kerja auditor

yunior.

Terakhir,

terdapat pula model yang menunjukkan hubungan positif antara selisih penilaian

tindakan supervisi dengan kepuasan kerja auditor yunior BPK-RI dan KAP.

Kala kunci:

Tindakan Supervisi, Kepuasan Kerja, Dyadic, Supervisor dan Auditor

Yunior Perwakilan BPK-RI dan KAP

111 A. Rahman Syafri: Pengaruh penilaian tindakan supervisi dengan pendekatan dyadic..., 2006.

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ABSTRACT

A.RAHMAN SYAFRI, 2006, The Influence on Disagreement of Supervisory Action

By Dyadic Approach Towards The Job Satisfaction ofJunior's Auditor (The Empirical

Study at Branch Office ofBPK-RI and KAP), Guided By H Azhar Maksum (Coordinator),

and H Arifin Akhmad (Co-Coordinator)

There are some studies about the positive association between supervisory action and

junior auditor's job satisfaction. They employed data rated by the junior auditor

as subordinate. Many research show that self-rating ofperformance valuation

is

higher

than others-ratings, such as, grading for other colleques

(peers), subordinates,

or supervisors. The research used not only subordinate-ratings but also the value of the

supervisory action. The result employed the dyadic approach

The aim of this study is to compare the subordinate-ratings and supervisor-ratings

of supervisory action, to find out the relation between the supervisor-ratings and

subordinate-ratings and junior auditor's job satisfaction, and the find out the influence of

the disagreement between the supervisor-ratings and subordinates ratings and junior

auditor's job satisfaction at BPK-RI and KAP.

The result shows that the supervisor-ratings and subordinate-ratings are statistically

different, the mean ofsupervisor-ratings is higher than subordinates-ratings. The other

results show that there is a positive relationship between the supervisor-ratings and

subordinate-ratings and junior auditor's job satisfaction. Finally, we also obtain

the

positive relationship between the disagreement ofsupervisory action ratings and junior

auditor's job satisfaction at BPK-RI and KAP.

Keywords

Supervisory Action, Job Satisfaction, Dyadic,

ｾｵｰ･ｲｶｩｳｯ

and Junior

Auditor of BPK-RI and KAP

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