Pengaruh Komitmen Organisasi terhadap Hubungan Etika Kerja Islam dengan Kinerja Akuntan Publik di Yogyakarta

Abstract

This research examines the effect of islamic work ethics toward public accountant performance by examining organizational commitment os moderating variables. This research aims at reexamining the research of Yousef (2000) and Weber theory (1958). The primary data of this research are collected through collecting opinion of perception of public accountant on Jogjakarta. The result of thus research shows that organizational commitment effect on public accountant performance, but islamic work ethics didn’t effect on public accountant performance. Therefore, interaction islamic work ethics and organizational commitment didn’t effect on public accountant performance. Another word organizational commitment didn’t moderate the relation between islamic work ethics and public accountant performance