ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI DENGAN KOMITMEN PROFESI SEBAGAI VARIABEL INTERVENING (Studi Empiris Terhadap Internal Auditor Bank di Jawa Tengah)

Authors

  • Gunawan Aji STAIN Pekalongan

DOI:

https://doi.org/10.21580/economica.2010.1.2.845

Keywords:

Islamic work ethics, accountability, fairness, truth, organizational commitment, professional commitment and internal auditor

Abstract

Many research about Islamic work ethics have been carried out. Nevertheless, the research examining whether the dimension of accountability, fairness and truth in Islamic work ethics has effects on the organizational and professional commitment, are still rarely conducted. This research aims
to reexamine the effect of variable of accountability, fairness and truth in Islamic work ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable. This research uses approach model Shaub et al, (1993); Khomsiyah
and Indriantoro; Yousef, (2000); Harsanti, (2001) and Nasron, (2002). The primary data of this research are collected through collecting opinion or perception of internal auditors, who fill in and submit questionnaires to the researcher. Among the 150 copies of questionnaire distributed to the bank internal auditors in Central Java, there are 90 filled in ones (63,33 %) sent back. Then, the collected data of these 90 copies of questionnaires are analyzed by using regression technique with help of SPSS 10.00 program and path analysis. The result of this research indicates that there is more understanding of the bank internal auditor and the prevailed custom or rule of work, either in the profession ethics or Islamic work ethics such as accountability, fairness and truth, so the better he does more than his duty and function as internal auditor. Furthermore, it has effect on his
commitment of profession as a bank internal auditor and his commitment of organization.

Downloads

Download data is not yet available.

References

Afzalurahman. 1995. Muhammad Sebagai Seorang Pedagang. Penerbit Yayasan Swarna Bhumi, Jakarta

Ali, Abbas. 1996. “Organizational Development in the Arab World”. Journal of Management. Vol. 15(5): hal. 4-22

Ali, Abbas., 1998. “Scaling an Islamic Work Ethic”. The Journal of Social Psycology. Vol. 128 (5) : hal. 575-583.

Aranya, N., and KR Ferris. 1984. “ Reexamination of Accountan Organizational Profesional Conflict “. The Accounting Review. Vol. 59 No. 1 hal. 1-12

Arifudin, Sri Anik, dan Yusni Wahyudin. 2002. “ Analisis Pengaruh Komitmen Organisasi dan Keterlibatan Kerja terhadap hubungan antara Etika Kerja Islam dengan Sikap terhadap Perubahan Organisasi (Studi empiris terhadap dosen Akuntansi pada perguruan tinggi Islam Swasta di Malang dan Makasar) “ SNA V Semarang

Astri Fitria. 2003. “ Pengaruh Etika Kerja Islam terhadap Sikap Akuntan dalam Perubahan Organisasi dengan Komitmen Organisasi sebagai variabel intervening “, Thesis S-2 Program PascaSarjana, Univesitas Diponegoro Semarang ( tidak dipublikasikan)

Burhanudin Salam. 1997. “ Etika Sosial, Asas Moral dalam Kehidupan Manusia”, Edisi Pertama, Penerbit Rineka Cipta, Jakarta

Cohen, Aaron. 1999. Realtionship Among Five Forms of Commitment an Empirical Assessment, “Journal of Organizational Behavioral”. Vol. 20, hal 283-308

Cooper, Donald R. And C. Willian Emory. 1999. Metode Penelitian Bisnis. Jilid I. Edisi Kelima. Penerbit Erlangga. Jakarta

Fuad Mas’ud. 2002. 40 Mitos Manajemen Sumber Daya Manusia. Badan Penerbit Universitas Diponegoro Semarang

Hackett. Rick D.,Peter Bycio, and Peter A. Housdorf. 1994. “Further Assessments of Meyer and Allen’s (1991) Three Component Model of Organizational Commitment”. Journal of Applied Psychology. Vol. 79 No. 1 hal. 15-33

Hansen, Don R. And Mowen, Maryanne M. Mowen. 1999. “Akuntansi Manajemen”. Jilid I. Edisi keempat. Penerbit Erlangga, Jakarta

Imam Ghozali. 2001. Aplikasi Analisis Multivariate dengan program SPSS, BP Undip Semarang

Iwan Triyuwono. 2000. Organisasi dan Akuntansi Syari’ah. LKIS. Yogyakarta

Jan Hoesada. 1997 “ Etika Bisnis dan Profesi di era Globalisasi “. Media Akuntansi. No. 21. hal. 5-7

Kerlinger, F.H. 1990. Asas-asas Penelitian Behavior. Edisi 3. Gajah Mada University Press. Yogyakarta

Ketchand, Alice A. And Jerry R. Strawser. 1998. “The Exitence of Multiple Measures of Organizational Commitment and Experience Related Difference in a Public Accounting Setting”. Behavioral Research in Accounting. Vol. 10 pp: 109 –137

Khomsiyah dan Nur Indriantoro. 1997. “Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Auditor Pemerintah di DKI Jakarta” Simposium Nasional Akuntansi (SNA) I

Knoop, Robert. 1995. “Relationship Among Job Involvement, Job Satisfaction, and Organizational Commitment for Nurse”. The Journal of Psychology. 129 (6) hal : 643-649

Ludigdo, Unti dan Mas’ud Machfoedz. 1999. “Persepsi Akuntan dan Mahasiswa terhadap Etika Bisnis”. Journal Riset Akuntansi Indonesia. IAI. Vol. 2 No. 1 Januari. hal. 1-19

Meyer, John P., Nathalie J. Allen, and Chaterine A. Smith. 1993. “Commitment to Organizations and Occupation : Extension and Test of Three Component Conceptualization”. Journal of Applied Psychology. Vol. 78. No. 4.hal. 538-551.

Muhammad dan R. Lukman Fauroni. 2002. Visi Al-Qur’an tentang Etika dan Bisnis Penerbit Salemba Diniyah. Jakarta

Nasron Alfianto.,2002. Pengaruh Etika Kerja Akuntan terhadap Komitmen Profesi dan Komitmen Organisasi. Tesis Program Pasca Sarjana Magister Sains Akuntansi Universitas

Diponegoro (tidak dipublikasikan)

Nur Indriantoro, dan Bambang Supomo.1999. Metodologi Penelitian Bisnis. Edisi Pertama BPFE. Yogyakarta

Nurcholis Madjid. 1992. “Ajaran Nilai Etis dalam Kitab Suci dan Relevansinya bagi Kehidupan Modern”, dalam Islam doktrin dan Peradaban : Sebuah Telaah Kritis tentang Masalah Keimanan Kemanusiaan dan Kemodernan. Yayasan Wakaf Paramadina. Jakarta

Ponny Harsanti. 2001. “Studi Empiris tentang Faktor-faktor yang Mempengaruhi Sensitivitas Etika Akuntan Publik di Indonesia”, Thesis S-2, Program Pasca Sarjana, UNDIP Semarang (tidak dipublikasikan)

Rahmi Desriani, 1993. “Persepsi Akuntan Publik Terhadap Kode Etik Akuntan Indonesia”. Tesis S-2, Program Pasca Sarjana UGM Yogyakarta (tidak dipublikasikan)

Robbins, Stephen. 1996. Perilaku Organisasi: Konsep, Kontroversi, Aplikasi. Jilid I. Prenhallindo. Jakarta

Schuler, Randall S., and Susan E. Jackson. 1997. Manajemen Sumber Daya Manusia Menghadapi abad ke 21. Edisi Keenam. Jilid I. Penerbit Erlangga. Jakarta.

Shaub, Michael K., Don W. Finn and Paul Munter. 1993. “ The effect of Auditors’ Ethical Orientation on Commitment and Ethical Sensitivity “. Behavioral Research in Accounting. Vol. 5.

hal. 145-169

Sihwahjoeni. 1997. “ Persepsi Akuntan terhadap kode etik Akuntan”,Thesis S-2, Program Pasca Sarjana, Universitas Gajah Mada Yogyakarta (tidak dipublikasikan )

Yousef, Darwish A. 2000. “ Organizational Commitment as a Mediator of The Relationship between Islamic Work Ethics and Attitudes toward Organizational Change”. Human Relations.

Vol. 53 (4) hal .513-537

Downloads

Published

2016-05-18

Issue

Section

Articles