Pengaruh Organizational Citizenship Behavior, Self-Efficacy Dan Professional Ethical Sensitivity Terhadap Kinerja Auditor Dengan Islamic Work Ethics Sebagai Variabel Moderasi

Main Author: Indah Nurlaela Kurniawati
Other Authors: Amilin
Format: bachelorThesis
Bahasa: ind
Terbitan: Jakarta : Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah
Subjects:
Online Access: http://repository.uinjkt.ac.id/dspace/handle/123456789/45514
Daftar Isi:
  • The purpose of this research is to analyze the influence of organizational citizenship behavior, self efficacy, and professional ethical sensitivity on auditor performance with islamic work ethics as moderating variable. The data reached by distribute the questionnaire to Public Accounting Firm in Jakarta, Tangerang, Depok and Bekasi. The number of auditor were 154 auditors from 32 Public Accounting Firm. The sample were junior auditor, senior auditor, supervisor, manager, and partner. The method of determining the sample using by convenience sampling method. The data processing methods used by researcher are multiple regression and moderate regression analysis on SPSS 24. The results of this research showed that organizational citizenship behavior and professional ethical sensitivity has a significant impact on the auditor performance. Self efficacy does not have a significant impact on the auditor performance. The findings also suggested that islamic work can not moderate this research model.