Understanding Code of Ethics, organizational commitment and role model influence significantly ethical behavior of management accountants. Some indicators of goodness of fit model are still unsatisfactory, but this research confirms some hypotheses of the previous researches. Measurement of model is performed in analysis in Structural Equation Modeling by Analysis of Moment Structure (AMOS). To get a comprehensive view on antecedents of ethical behavior and role conflicts and their consequences to job satisfaction, this research is supported by management accountant respondents. Using purposive sampling, this research is supported by 119 respondents.
S This research develops a model for the linkage of organizational factors (role model, understanding code of ethics, and organizational commitment), individual factor (moral principle) to role conflict, ethical behavior, and their consequences to job satisfaction of management accountants in Indonesia. The results have been found several conclusions as follows: there are differences in the needs of public transport in every peak hour morning, afternoon and evening, number of public transport that operates not according to the number of passengers served, increasing the number of public transport is not required for the next few years. Methods and standards used in estimating the number of public transportation refer to the Technical Guidelines for the delivery of the Urban Passenger Transport, 2002, the Ministry of Transportation, Republic of Indonesia. Secondary data include path of Mamboro – Manonda route, the number of public transportation of Mamboro – Manonda route. The primary data include the number of passengers up and down along the route, round trip time of the public transport, time headway of each the public transport. Survey of primary data through questionnaires and enumeration of the number of passengers. Primary data collection survey was conducted in January of 2010 for 3 days at each peak morning, afternoon and evening. The purpose of this study is to estimate the needs of the urban public transport routes Mamboro – Manonda, Palu City based on the number of passengers along the route. Incompatibility of the number of public transport with the number of passengers served would also affect the income of public transport operators.
One of cause of public transport services is not optimal is the incompatibility between the number of public transport with passenger numbers to be served.
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