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

GUNAWAN, H. (2003) PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI DENGAN KOMITMEN PROFESI SEBAGAI VARIABEL INTERVENING (Studi Ermine Terhadap Internal Auditor Bank di Jawa Tengah). Masters thesis, program Pascasarjana Universitas Diponegoro.

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Abstract

Many researchs about Islamic work ethics have been carried out. Nevertheless, the researchs examining wether 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 at reexamining 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 fills in and submit quetionnaire 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 questionnaire are analyzed by using regression technique with thelp of SPSS 10.00 program and path analysis. The result of this research shows that the more understand the bank internal auditor the prevailed custom or rule of work, either in the profession ethics or Islamic work ethics such as accoutability, fairness and truth, the better he does his duty and function as internal auditor. And furthermore, it has effect on his commitment of profession as a bank internal auditor and commitment of organization. Penelitian tentang etika kerja Islam telah banyak dilaksanakan, tetapi penelitian yang menguji apakah dimensi pertanggungjawaban, keadilan dan kebenaran dalam etika kerja Islam berpengaruh terhadap komitmen organisasi dan komitmen profesi masih jarang dilakukan. Penelitian ini bennaksud menguji kembali pengaruh variabe] dimensi pertanggungjawaban, keadilan dan kebenaran dalam etika kerja Islam terhadap komitmen organisasi dengan variabel komitmen profesi sebagai variabel intervening. Penelitian ini menggunakan pendekatan model Shaub et al, (1993); Khomsiyah dan lndriantoro, (1997); Yousef, (2000); Harsanti, (2001); dan Nasron, (2002 Data primer dari penelitian ini diperoleh dari pendapat atau persepsi internal auditor bank di Jawa Tengah yang mengisi dan mengembalikan daftar kuesioner kepada peneliti. Kuesioner yang didistribusikan ke internal auditor bank di Jawa Tengah sebanyak 150 dan yang kembali sebanyak 95 (63,33 % ), kemudian dianalisis dengan tehnik regresi dibantu program SPSS 10.00 serta menggunakan analisis jalur (path analysis) Hasil penelitian ini menunjukkan bahwa internal auditor bank yang semakin memahami norma atau aturan kerja yang berlaku baik dalam etika profesi maupun dimensi pertanggungjawaban, keadilan dan kebenaran dalam etika kerja Islam akan benar-benar melakukan tugas dan fiingsinya sebagai internal auditor, dan selanjutnya mempengaruhi kornitmennya terhadap profesinya sebagai seorang internal auditor bank dan berkomitmen terhadap organisasinya.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:School of Postgraduate (mixed) > Master Program in Accounting
ID Code:9912
Deposited By:Mr UPT Perpus 2
Deposited On:03 May 2010 13:52
Last Modified:03 May 2010 13:52

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