ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI (Studi Kasus pada Bank Umum Non Syariah di Wilayah Eks Karesidenan Banyumas Jawa Tengah)
The study uses a sample of 31 accounting department workers from 8 non- shariah banking institutions in Ex Banyumas Resident Central Java (Purwokerto, Cilacap, Banjarnegara and Purbalingga). Data has been collected using instrument of Ali (1988) modified by Tasmara (2000) for Islamic work ethic and Dunham et.al. (1989) for attitudes toward organizational change. Structural Equation Modelling on PLS (Partial Least Square) based is employed to test the proposed hypotheses.
This study hypothesizes that Islamic work ethic influences significantly both dimension of accounting department worker attitudes toward organizational change (cognitive, affective and behavioral tendency). The result of this study indicate that Islamic work ethic significantly and positively influences various dimensions of attitudes toward organizational change with coeficient determination (R-Square) point for each dimension are : 0,332; 0,382 and 0,183. Implications, limitations and lines of future research are discussed.
Keywords: etika kerja islam, perubahan organisasi, eks karesidenan Banyumas
Metrics powered by PLOS ALM
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.