Fakta Empirik Tentang Etos Kerja Islam, Stres Kerja, Kepuasan Kerja, dan Kinerja Akuntan pada Industri Keuangan Islam di Indonesia

Amilin -

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


Etos kerja Islam; stres kerja; kepuasan kerja; kinerja akuntan

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DOI: http://dx.doi.org/10.21043/iqtishadia.v9i2.1733

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