The Effect of Work-Life Balance and Spirituality on Ethical Behaviour of the Workplace

Authors

  • Novera Kartikawati Sudiro Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga
  • Zaenal Fanani Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga http://orcid.org/0000-0002-5102-6134

DOI:

https://doi.org/10.22219/jrak.v10i3.12500

Keywords:

Auditor, Ethical Behaviour, Spirituality, Work-Life Balance

Abstract

This research aimed to obtain information and empirical evidence on work-life balance and spirituality to ethical behaviour. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using the saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software Warp PLS 5.0. This research indicates that work-life balance is proved to have a significant positive effect on auditor ethical behaviour, and spirituality has a significant negative effect on ethical behaviour. The research's main objectives are to test the relationship of work-life balance and spirituality to find out whether they contribute to auditors' ethical behaviour.

Downloads

Download data is not yet available.

Downloads

Published

2020-12-07

Issue

Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).