Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/39852
Title: Pengaruh Organizational Citizenship Behavior, Self-Efficacy Dan Professional Ethical Sensitivity Terhadap Kinerja Auditor Dengan Islamic Work Ethics Sebagai Variabel Moderasi
Authors: Indah Nurlaela Kurniawati
Advisors: Amilin
Keywords: Organizational Citizenship Behavior;Public Accountant;Islamic Work Ethics;Auditor Performance;Professional Ethical Sensitivity;Self Efficacy
Issue Date: 13-Apr-2018
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: 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.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/39852
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