Fakta Empirik Tentang Etos Kerja Islam, Stres Kerja, Kepuasan Kerja, dan Kinerja Akuntan pada Industri Keuangan Islam di Indonesia
Abstract
Tujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh lingkungan beretos kerja Islam terhadap kepuasan kerja dan kinerja akuntan, dengan stres kerja sebagai variabel moderating. Populasi penelitian ini adalah profesi akuntan manajemen yang bekerja pada institusi keuangan berbasis Islam di Indonesia. Pemilihan sampel menggunakan metode purposive sampling. Data primer dikumpulkan menggunakan kuesioner. Pengujian data untuk menjawab hipotesis menggunakan metoda simple regression dan moderated regression Analysis. Hasil penelitian menunjukkan bukti empiris antara lain: Pertama, etos kerja Islam berpengaruh terhadap kepuasan kerja akuntan. Kedua, stres kerja dapat memoderasi pengaruh etos kerja Islam terhadap kepuasan kerja akuntan. Ketiga, etos kerja Islam tidak berpengaruh terhadap kinerja akuntan. Terakhir, stres kerja tidak dapat memoderasi pengaruh etos kerja Islam terhadap kinerja akuntan. Hasil penelitian ini penting bagi para pimpinan organisasi khususnya bagian SDM sebagai salah satu referensi dalam melakukan pembinaan dan pemberdayaan pegawai untuk mencapai tujuan dan sasaran organisasi.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Abbasi, A. S. Ghulam, M.M. & Muzammil, H. (2012). Islamic
work ethics: How they affect organizational learning,
innovation and performance, Actual Problems of
Economics. Accepted for Publicatio
n in December
Retrieved from http://www.ciitlahore.edu.p
k/Papers/Abstracts/539-8588666007891963308.pdf.
Adeoye, E.A. (2000). Correlates of Job Stres among Females
Academics at the University of Ilorin. The Nigerian
Journal for Guidance and Counselling, 4, 126-179.
Ali, J.A. (1992). Islamic work ethic in Arabia. Journal of
Psychology,126(5),
–517.
Ali, J. A., dan Al-Owaihan, A. (2008). Islamic Work Ethic: A
Critical Review. Cross Cultural Management: An
International Journal, 15(1), 5–19.
Al-Dmour, H. & Awamleh, R.A. (2002). Effects of
Transactional and Transformational Leadership Styles of
Sales Managers on Job Satisfaction and Self-Perceived
Performance of Sales People: a Study of Jordanian
Manufacturing Public Shareholding Companies’,
Dirasat: Administrative Sciences Series, 29(1
), 247-61.
Asifudin, Ahmad J. (2004). Etos Kerja Islami. Muhammadiyah
University Press, Surakarta.
Bernardin, H. J., & Russel A. E. J. (1998). Human Resources
Management: An Experimental Approach, Second
Edition, New York, Irwin McGraw-Hill Inc.
Boles, M. W. Johnston, & J. E. Hair, Jr. (1997). Role Stress,
Work-Family Conflict, and Emotional Exhaustion:
Inter-Relationships and Effects on Some Work-Related
Consequences.Journ
al of Personal Selling and Sales
Management, 17, 1 (Winter), 17-28.
Boswell, C. A. (1992). Work Stres and Job Satisfaction for the
Community Heath Nurse. Journal of Community
Health Nursing, 9(4
).
Bowers, T., & Mclver, M. (2001). Ill- Health Retirement and
Absenteeism among T eachers. Research Report No.235.
School of Education, Universit y of Cambridge.
Caplan, R., Cobb, S., French, J., Van Harrison, R., & Pinneau,
S. (1975). Demands and Worker Health: Main Effects
and Organizational Differences. Washington, DC:
Government Printing Office.
Cherington, J. D. (1994). Organizational Behavior: The
Management ofIndividuals and Organizational
Performance (Second Edition), Massachusets, Allyn
and Bacon.
Crossman, A., & Bassem, A. Z. (2003). Job Satisfaction and
Employee Performance of Lebanese Banking Staff.
Journal of Managerial Psychology, 18(4), 368-376.
Fernandes, C. & Raed, Awamleh. (2006). Impact of
Organizational Justice in an Expariate Work
Environment. Management Research News. 29
(11),701712.
Griffin,M.L.,Hogan,N.L.,Lambert,E.G.,Tucker-Gail, K.A. &
Baker, D.N. (2010). Job Involvement, Job Stress, Job
Satisfaction and Organizational Commitment and the
Burn out of Correctional Staff.
Criminal
JusticeandBehavior, 37(2), 239-55.
Greenberg, J. & BaronR. A. (2003). Behavior in Organitation.
New Jersey: Prentice-Hall, Inc.
Gibson, James, J. M., & Donnelly, J. H. (1996). Organizational
Behavior, Structure,Processes (8th ed.). Nunuk Adiarni
translation. Binarupa Script. Jakarta.
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan
Program IBM SPSS 19, Edisi 5. Badan Penerbit
Universitas Diponegoro. Semarang.
Haroon, M., Zaman, H.M.F. & Rehman, W. (2012). The
Relationship between Islamic Work Ethics and Job
Satisfaction in Health care Sector of Pakistan.
In
ternational Journal of Contemporary Business
Studies, 3(5), 6-12.
House, R. J. & Rizzo, J. R. 1972. Role Conflict and Ambiguity
as Critical Variables in A Model of Organizational
Behavior. Organizational Behavior and Human
Performance Journal. 10(2).
Hayati, K. & Indra, C. (2012). Islamic Work Ethic: The Role of
Intrinsic Motivation, Job Satisfaction, Organizational
Commitment and Job Performance. Procedia - Social
and Behavioral Sciences 65, 1102 –
Imam, A., Sattar, A. A. & Saima, M. (2015). Employee
Performance from The Lens of Islamic Work Ethics:
Mediating Role of Personality X and Y. Sci, Int,
(Lahore), 27 (1), 415-422.
Imants, J., & Van Zoelen, A. V. (1995). Teachers' Sickness
Absence in Primary Schools, School Climate and
Teachers' Sense of Efficacy. School Organization, 15
International Federation of Accountants (IFAC). (2006). Code of
Ethics for Professional Accountants.
Jalil, A., Azam, F. & Rahman, M.K.(2010). Implementation
Mechanism of Ethics in Business Organizations.
International Business Research.
Jaramillo, F., Mulki, J. P. & Boles, J.S. (2013). Bringing
Meaning to the Sales Job: The Effect of Ethical Climate
and Customer Demandingness. Journal of Business
Research, 2301-2307.
Khan, K., M. Abbas, A. Gul, & U. Raja. (2015). Organizational
Justice and Job Outcomes: Moderating Role of Islamic
Work Ethic. Journal Business Ethics, 126, 235–246.
Koh, H. C., & Boo, E. H. (2001). The link between
organizational ethics and Job satisfaction: A study of
managers in Singapore. Journal of Business Ethics,
(4), 309–324.
Kumar, N. & Rose, R. C. (2012). The Impact of Knowledge
Sharing and Islamic Work Ethic on Innovation
Capability. Cross Cultural Management, 19(2).
Mohamed,N.,Karim,N.S. A. & Hussein, R. (2010). Linking
Islamic Work Ethic to Computer Use Ethics, Job
Satisfaction and Organisational Commitment in
Malaysia. Journal ofBusin
ess Systems, Governance
a
ndEthics,5(1),13-23.
McCloy, A. R., Campbell, P. J., & Cudeck, R. (1994). A
Confirmatory Test A Model of Performance
Determinants. Journal of Applied Psychology, 79(4),
-505.
Myburgh, C., & Poggenpoel, M. (2002). Teachers' Experience
of th
eir School Environment Implications for Health
Promotion. Education,123, 260−279.
Norton, M.S. (1998). Teacher Absenteeism: Growing Dilemma
in Edu
cation. Contemporary Education,69, 95−99.
Ofoegbu, F. & Nwandiani, M. (2006). Level of Perceived Stres
among Lecturers in Nigerian Universities. Journal of
instructional psychology, 33 (1), 66-74
.
Podsakoff, M. et al. (2006). Transformational Leader
Behaviours and their Effect on Followers' Trust in
Leader, Satisfaction and OCB. Leadership Quarterly,
(2), 107-142. http://dx.doi.org/10.1016/10489843(90)90009-7.
Quddus,M.,Bailey,III.H.&White,L.R.(2009). Business Ethics:
Persp
ectives from Judaic, Christian, and Islamic
Scriptu
res. Journal of Management Spirituality Religion,
(4),323-34.
Rahman, N. M., Muhamad, N. & Othman, A.S. (2006). The
Relationship Between Islamic Work Ethics and
Organizational Commitment: A Case Analysis.
Malaysian Management Review
Robbins & Judge. (2008). Organizational Behavior.Publisher:
Salemba Empat,Twelve Edition: Jakarta.
Rok
hman, W. (2010). The Effect of Islamic Work Ethics on
Work Outcomes. Electronic Journal of Business Ethics
and Organization Studies,15(1), 21-27.
Rokhman, W. & Omar, A. (2008). The Effect of Islamic Work
Ethics on Job Satisfaction, Organizational Commitment
and Turnover Intention: A Study on Islamic
Microfinance Institutions in Central Java, Indonesia.
Journal Bisnis & Manajemen, 4(1).
Ross, R.R. & Altmeir.E.M (1994). Intervention in
Occupational Stres. London, Sage Publication.
Rout, U dan Rout, J. K..
(1994). Job Satisfaction, Mental Health
and Job Stres Among General Practitioners Before and
After the New Contract-a Comparative Study. Oxford
University Press, 11(3).
Sert, A., Elci, M., Uslu, T. & Sener, I. (2014).The Effects of
Organizational Justice and Ethical Climate on Perceived
Work Related Stres. Social and Behavioral Sciences, 150
, pp. 1187 – 1198.
Silverthrone, C. P. (2005). Organizational Psychology in Cross
Cultural Perspective. New York: NYU.
Spector, P.E. (1996). Industrial and Organizational Psychology:
Research and Practice, JohnWiley, NewYork.
Tziner A. and Sharoni G. (2014). Organizational Citizenship
Behavior, Organizational Justice, Job Stress, and Work
Family Conflict: Examination of their Interrelationships
with Respondents from a non-Western Culture. Journal
of Work and Organizational Psychology, 30, 35-42.
Vitell, S. J., & Davis, D. L. (1990). The Relationship Between
Ethics and Job Satisfaction: An Empirical Investigation.
Journal of Business Ethics, 9, 489 –
Viswesvaran, C., & Deshpande, S. P. (1996). Ethics, Success,
and Job Satisfaction: A Test of Dissonance Theory in
India. Journal of Business Ethics, 15, 1065 –
Wallace, S. L., Jayoung, L. and Sang, M. L. 2010. Job Stres,
Coping Strategies, and Burnout Among Abuse-Spesific
Counselors. Journal of Employment Conseling, 47(3).
Yousef, D. (2001). Islamic Work Ethic; a Moderator Between
Organizational Commitment and Job Satisfaction in a
Cross-Cultural Context. Person
nelReview, 30,52-69.
DOI: http://dx.doi.org/10.21043/iqtishadia.v9i2.1733
Copyright (c) 2016 IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islam
Iqtishadia Journal Indexed by :
Iqtishadia : Jurnal Kajian Ekonomi dan Bisnis Islam is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.