PENGARUH ETIKA KERJA ISLAM DAN ETIKA BISNIS TERHADAP KOMITMEN ORGANISASI DENGAN KOMITMEN PROFESI SEBAGAI VARIABEL INTERVENING
ABSTRACT: This research aims
at examining the effect of variable of Islamic work ethics and business ethics
on the organizational and professional commitment, in which variable of
professional commitment functions as intervening variable. The primary data of
this research are collected through collecting opinion or perception of
external auditors, who fills in and submit quetionnaire to the researcher. The
30 copies of questionnaire distributed to the public accountant in Riau with
sensu. Questionnaire are analyzed by using regression technique with help of
SPSS V 16 program and multiple regression analysis. The result of this research
shows that the more understand the external auditor the prevailed custom or
rule of work, either in the profession ethics or Islamic work ethics and
bussiness ethics the better he does his duty and function as external auditor.
And furthermore, it has effect on his commitment of profession as a external
auditor and commitment of organization.
Keywords: Islamic work ethics,
business ethics, organizational commitment, professional commitment, external
auditor, multiple regression
Penulis: Leny Novianti, Hendra
Gunawan
Kode Jurnal: jpmanajemendd100296
