Pengaruh Orientasi Profesional terhadap Konflik Peran dengan Anggaran sebagai Evaluasi Kinerja dan Partisipasi Penganggaran sebagai Variabel Moderating
This research aims to analyze the effect of professional orientation toward role conflict and the effect ofbudget participation and orientation of system goal as moderating variables toward the relationship betweenprofessional orientation and role conflict. This research is performed by census method. The respondents are thephysicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B inBekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated RegressionAnalysis (MRA).The results indicate that professional orientation influence role conflict positively. Budget use forperformance evaluation goal are moderating variables which have positive effects toward the relationship betweenprofessional orientation and role conflict. Budget participation are moderating variables which have negative effectstoward the relationship between professional orientation and role conflict
