PERAN KEJENUHAN DALAM MEMEDIASI LINGKUNGAN DAN BEBAN KERJA TERHADAP KOMITMEN ORGANISASI
Abstract
Penelitian ini bertujuan untuk menemukan bukti empiris tentang beberapa faktor yang berpengaruh terhadap kejenuhan dan komitmen akuntan pendidik di perguruan tinggi provinsi Banten. Dua variabel yang diprediksi mampu berkontribusi dalam menyelesaikan permasalahan penelitian adalah lingkungan kerja, dan beban kerja. Data penelitian diperoleh melalui penyebaran kuesioner kepada 232 akuntan pendidik dari 18 perguruan tinggi di provinsi Banten, kemudian dianalisis menggunakan Software Lisrel 8.80 dengan analisis Structrual Equation Modeling (SEM) untuk membuktikan hipotesis yang diajukan. Hasil penelitian ini mununjukkan bahwa kejenuhan dipengaruhi lingkungan kerja dan beban kerja secara negatif. Komitmen organisasi dipengaruhi lingkungan kerja secara positif sedangkan kejenuhan mempengaruhi secara negatif. Beban kerja tidak mampu memberikan pengaruh terhadap komitmen organisasi, namun demikian kontribusi ketiga variabel tersebut mampu membentuk komitmen organisasi sebesar 50 persen. Temuan penelitian ini adalah kejenuhan mampu memediasi secara parsial pengaruh lingkungan kerja terhadap komitmen organisasi akuntan pendidik di wilayah provinsi Banten.
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