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

Murtanto and Melva Djasmin Trisakti School o f Management

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

But there are

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 .

Keywords: 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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24 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

1. INTRODUCTION

J o b s a ti s f a c ti o n is a f a c t o r p la y in g a n im p o r ta n t r o le in in f lu e n c in g life s a ti s f a c ti o n b e c a u s e m o s t o f p e o p l e ’s tim e is s p e n t in w o r k p l a c e . D e s p ite th e

a n d la c k o f a p p r e c ia t io n o f th e supervisors on the employees’ work.

1. S u p e r v is o r s s h o u ld p e r f o r m s tr o n g le a d e r s h i p a n d m e n t o r i n g a ttitu d e s .

b e tw e e n s u p e r v i s o r y a c tio n s s u g g e s t e d b y A E C C in Issu e s S t a te m e n t N o . 4 w ith j o b s a ti s f a c ti o n o f I n d o n e s i a j u n i o r a c c o u n t a n ts a n d to

e x a m i n e w h e t h e r t h e r e w a s d i f f e r e n c e o f s u p e r v i s o r y a c ti o n im p le m e n ta tio n

b y j u n i o r a c c o u n t s a n d j o b s a ti s f a c ti o n o f 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 ta n ts in a la r g e p u b l ic a c c o u n t i n g f ir m a n d in a s m a ll p u b lic a c c o u n t i n g firm . S o m e p u b l ic a c c o u n t i n g f ir m s h a d b e e n c h a n g i n g s ig n i f ic a n tl y sin c e

1 9 7 7 , a s th e p r o f e s s io n a l e th i c s w a s r e v is e d in o r d e r t h a t a p u b lic a c c o u n tin g firm g e t a l ic e n s e to h a v e c o m p e t it iv e p r a c tic e . T h e n e e d to c o n tr o l c o s t a nd r is k

b e c a m e e f f e c ti v e a n d to g e t s p e c ia l i m p r e s s io n f r o m th e e x te rn a l

c o m p a n i e s b e g a n to a c c o m p li s h t h e i r s u p e r v i s o r y a c tio n a n d procedure proportionally and

e n v ir o n m e n t ,

m o r e o r ie n te d to p r o j e c t a n d s o lu tio n o f w o rk p r o b le m . T h i s c h a n g e h a d im p o r ta n t

in f lu e n c e o n th e in te r n a l c o n d itio n a n d

c u lt u r e , i n c l u d i n g p u b l ic a c c o u n t i n g fir m s . O r g a n i z a t i o n a l c u lt u r e

is th e m o s t c r i t ic a l f a c t o r in a n o r g a n iz a tio n . T h e o r g a n i z a t i o n a l e f f e c ti v e n e s s c a n b e im p r o v e b y e s t a b l i s h i n g s tr o n g c u ltu re

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decrease. 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

2.1. Supervisory Action

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 response to examination by an

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

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26 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

support and p r o v id i n g f e e d b a c k o f h is s u b o r d i n a t e ’s p e r f o r m a n c e , h e lp s r e d u c i n g r o le a m b i g u it y a n d u n c e r t a i n t y s u f f e r e d b y h is s u b o r d i n a te so th a t it im p r o v e th e j o b s a t i s f a c ti o n o f th e s u b o r d in a te .

Based on 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 t a n t s b y IA I ( 2 0 0 1 :3 1 1 ) , s u p e r v i s io n is d e s c r i b e d a s f o llo w s : “ S u p e r v is i o n in c lu d e d ir e c tio n a l e f f o r t o f a n a s s i s ta n t in a c h ie v in g

it w ill p o s itiv e in f lu e n c e o n j o b s a ti s f a c ti o n im p r o v e m e n t. In i m p l e m e n ti n g a u d i t s u p e r v i s io n , in P r o f e s s io n a l S t a n d a r d s o f P u b lic

of im p l e m e n ti n g t h e p r o c e d u r e , s u c h a s t h e b u s i n e s s e n ti ty J o b S a t is f a c t io n r e l a te d t o t h e i r a s s i g n m e n t a n d a c c o u n t i n g a n d a u d itin g is s u e s . T h e a u d it o r w h o h a s f in a l r e s p o n s i b il it y f o r e a c h a u d it m u s t direct

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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 .

a n d a ttitu d e s .

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 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 .:

A E C C s u g g e s t e d d e ta i ls o f

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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

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 and causes.

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 praising good performance, treating a junior

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 their

s ig n i f ic a n t c o r r e l a t i o n w ith junior

a c c o u n t i n g f ir m h a s p o s itiv e

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 determining

w o r k c o n t e x t r e s u l te d in job dissatisfaction 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 junior accountants about

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 complaints

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

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compliance with 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 .

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 junior

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

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 .

s c o p e in a p u b lic a c c o u n tin g fir m

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

assignment and 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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30 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

s tu d y r e v e a le d th a t there 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 the s m a ll o n e

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 and mentoring aspect, work condition aspect, and

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 Organizational Culture

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 ,

u n d e r s t a n d i n g to th e g r o u p members.

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 of employees and

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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

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

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 junior

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. Work Satisfaction

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 managers.

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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32 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

a re : 1. Challenging job.

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. Appropriate reward Each employees wants good wage

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 .

E a c h e m p l o y e e is c o n c e r n e d w ith

4. Conducive peer-workers

s t a t in g that junior

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 robust evidence. 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

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2.4. Individual Performance

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 which a company needs

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 jog accomplished

organizational 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 .

i m p r o v 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 ones.

3. RESEARCH METHODOLOGY

3.2. Data Collection

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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34 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

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. Intervening variable *

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 job. •

• Organizational Culture 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

of an organization

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Figure 1 INDEPENDENT

INTERVENING VARIABLE

DEPENDENT

VARIABLE VARIABLE

3.4. Method of Data Analysis 3.4.1. Analysis of Demography

3.4.2. Outlier Test

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 . , 1998).

3.4.3. Normality Data Test

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. Validity Test

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

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 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. Reliability Test

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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36 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

3.4.6. Multicolinearity Test

c o u ld b e d e te c te d t h r o u g h th e c o v a r i a n c e m a tr ix d e te r m i n a n t. T h e v a lu e o f c o v a r i a n c e m a tr ix d e t e r m i n a n t w a s n e a r z e ro in d ic a te d t h a t t h e r e w a s a p r o b le m w ith m u lt ic o l in e a r i ty . C o n v e r s e l y , i f it w a s

The multicolinearity test

Table 1 Goodness of Fit Indixes Goodness of Fit Index

Cut-off Value

CMIN/DF

S o u r c e s : H u l l a n d e t.a l ., 1 9 9 6 ; B r o w n e & C u d e c k , 1 9 9 3 ; A r b u c k le , 1 9 9 7 ; Baumgartner & Homburg, 1996.

T h e p r o c e s s i n g r e s u l t o f m u lt ic o l in e a r i ty a n d f it m o d e l t e s t u s in g A M O S 4.01 s o f t w a r e f o r fu ll s tr u c tu r a l e q u a ti o n m o d e l.

3 .5 . H y p o t h e s i s T e s t

3 .5 .1 . S t e p s o f S E M M o d e l i n g

B e f o r e t e s t in g th e h y p o th e s is , th e r e w a r e s e v e r a l s te p s in m a k in g S E M m o d e l, i.e.:

1. E v a l u a t i n g g o o d n e s s o f fit c r i t e r ia In t h is s te p , t h e m o d e l fit w a s e v a lu a te d b y a n a ly z in g v a r i o u s g o o d n e s s o f f it c r i t e r ia . T h u s , th e f ir s t th in g to d o w a s to e v a lu a te w h e t h e r th e

d a t a s a ti s f i e d th e S E M a s s u m p tio n s .

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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

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. Test of independencies (t-test)

4. DATA ANALYSIS 4.1. Questionnaire Returned and Respondents’ Demographics

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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38 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

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.

(insert Table 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 working

(insert Table 3)

4.2. Outlier Test

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. Data Normality Test

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 Table 4.

(insert Table 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 , bureaucratic culture and supportive organizations,

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. Data Quality Test

(insert Table 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. Model Fit Test against Full Structural Equation model Analysis

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

(insert Figure 2 and Table 6)

4.7. Hypothesis Test

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 % .

(insert Table 7) 4.7.1. The

Mentoring Aspect

in

Supervisory Action with Job Satisfaction

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40 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

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. The Correlation between Work Condition Aspect in Supervisory Action with Job Satisfaction

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. The Correlation between Assignment Aspect in Supervisory Action with Job Satisfaction

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

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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 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 a s s u g g e s te d b y A E C C 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 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 rg 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 in th e s m a ll o n e s .

T h e r e s u l t o f t h is s tu d y w a s a ls o d i f f e r e n t f o r m 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 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 in s u p e r v i s o r y a c tio n 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 ith j o b s a ti s f a c ti o n o f th e j u n i o r a c c o u n ta n ts .

The Difference of The Implementation of Supervisory Action over Junior

Accountants in Large Public Accounting Firms and in The Small Ones.

4.7.5. The Correlation between Bureaucratic Culture and Job Satisfaction

F r o m t h e d a t a a n a ly s i s a p p e a r in g in T a b l e 7, it w a s f o u n d t h a t C R v a lu e in c o r r e la t io n b e tw e e n b u r e a u c r a tic c u ltu r e w ith j o b s a ti s f a c ti o n w a s - . 2 9 1 , w h e r e P w a s 0 .7 7 1 . B y th is f ig u r e , th e h y p o th e s is 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 s d id n o t s a tis f y 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 . T h u s , th e b u r e a u c r a t ic c u ltu r e h a d n e g a tiv e a n d i n s i g n i f i c a n t w ith j o b s a tis f a c tio n .

T h e r e s u l t o f t h is s tu d y w a s i n c o n s i s te n t w ith t h a t o f S u r y a p u t r i ’s ( 1 9 9 8 ) s tu d y s t a t i n g t h a t b u r e a u c r a tic c u lt u r e 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 j o b s a ti s f a c ti o n .

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42 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

4.7.6. The Correlation Between Innovative Culture with Job Satisfaction

F r o m th e r e s u l t o f th e d a ta a n a ly s is p r e s e n t e d in T a b l e 7, it w a s r e v e a le d t h a t C .R , v a lu e in th e c o r r e la t io n i f i n n o v a tiv e c u lt u r e w ith j o b s a tis f a c tio n w a s - 1 . 2 1 8 w h e r e P w a s 0 .2 2 3 . S o , th is 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 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 . H e n c e ,

i n n o v a t iv e c u l t u r e h a s n e g a tiv e a n d in s ig n i f ic a n t c o r r e la t io n w ith 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 i n c o n s i s te n t w ith th a t o f S u r y a p u tr i ’s ( 1 9 9 8 ) s tu d y s t a t i n g t h a t i n n o v a tiv e c u ltu r e h a d p o s it i v e a n d s ig n if ic a n t

c o r r e la t io n w ith j o b s a tis f a c tio n .

4.7.7. The Correlation between Supportive Culture with Job Satisfaction

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 i n d ic a te d t h a t C .R . v a lu e in t h e c o r r e l a t i o n o f s u p p o r t i v e c u lt u r e v a r ia b le w i t h j o b s a t i s f a c ti o n w a s 1 .9 1 6 w ith P to b e .0 5 5 . T h e r e f o r e , th is 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 i d n o t s a tis f y th e s ig n i f ic a n c e c r i t e r ia , i.e . 1 .9 6 a n d .0 5 . S o , it c a m e to th e c o n c l u s i o n t h a t s u p p o r tiv e c u lt u r e h a d p o s it i v e a n d s ig n if ic a n t

c o r r e la t io n w i t h j o b s a ti s f a c ti o n .

4.7.8. The Difference between Junior Accountants’ Job Satisfaction in

The Large Public Accounting Firms and in The Small Ones

( in s e r t T a b l e 9 ) T h e r e s u l t o f T - t e s t f o r j o b s a ti s f a c ti o n in L a v e n e ’s T e s t f o r Q u a lity o f

4.7.9. The Correlation

between

Job

Satisfaction with

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T h e r e s u l t o f t h is s tu d y w a s i n c o n s i s te n t w ith t h a t o f M a r y a n i a n d S u p o m o ’s ( 2 0 0 1 ) s tu d y s t a t in g 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 i n d iv id u a l p e r f o r m a n c e .

4.7.10. The Difference

Junior Accountants in Large Public Accounting Firms and that of those

between

Individual

Performance of

Are in the Small Ones

f a c to r s c o m p a r e d w i t h t h a t o f t h e la r g e a c c o u n t in g f ir m s s o t h a t th e in 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 ts in t h e s m a ll o n e s w a s h ig h e r th a n in th e la r g e ones.

5. CONCLUSION , LIM ITATIO N AN D RECOM ENDATION

5.1. Conclusion

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44 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

5. B u r e a u c r a t i c c u lt u r e h a d n e g a tiv e a n d i n s i g n i f i c a n t c o r r e la t io n w ith job satisfaction of junior

8. Job satisfaction had

no

s ig n i f ic a n t

c o r r e la t io n with in d iv id u a l

5.2. Limitations

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r e f le c t t h e r e a l c o n d itio n . T h e r e s p o n d e n t s ’ p e r c e p ti o n w o u l d b e

a c c u r a te b e c a u s e j o b s a tis f a c tio n w a s in f lu e n c e m a n y f a c t o r s in a d d itio n to s u p e r v i s o r a c ti o n s .

5 3 . Recom mendations

T h e f o l l o w i n g w a s s o m e r e c o m m e n d a ti o n s s u g g e s t e d to th e f u r t h e r s tu d y a f t e r c o n s i d e r i n g t h e r e s u l t o f t h is s tu d y :

1. F o r th e f u r t h e r s tu d y , th e q u e s ti o n n a ir e d i s t r ib u t io n s h o u ld n o t b e p e r f o r m e d o n b u s y d a y s f o r a c c o u n t a n ts ( S e p t e m b e r t o D e c e m b e r ) so t h a t th e r e s u l t o f th e s tu d y c a n r e f le c t th e r e a l c o n d itio n .

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