Apakah Peran Etika Kerja Islam Memoderasi Objektivitas dan Komitmen Profesi Terhadap Moral Disengagement Akuntan di Indonesia?
DOI:
https://doi.org/10.22219/jrak.v14i3.33011Keywords:
Islamic Work Ethics, Moral Disengagement, Objectivity, Professional CommitmentAbstract
Purpose: This study aims to examine the role of Islamic work ethics in moderating the objectivity and commitment of the profession to the moral disengagement of accountants in Indonesia.
Methodology/approach: This research is descriptive quantitative, which is measured using the SEM PLS analysis method using the SmartPLS 3.0 application. Respondents in this study are individuals who work as accountants, auditors and financial staff who work in the Jabodetabek area. The data collection technique used a questionnaire with a total sample of 214 people, the sample was collected using convenience sampling with a questionnaire filling. Hypothesis testing using the p-value test on the boostrapping menu in the SmartPLS application.
Findings: The results proved that (1) Objectivity has a negative influence on moral disengagement; (2) Professional commitment has a negative influence on moral disengagement; (3) Islamic work ethics have a negative influence on moral disengagement; (4) Islamic work ethics do not moderate the influence of the relationship of objectivity with moral disengagement; (5) Islamic work ethics do not moderate the effect of the relationship between professional commitment and moral disengagement.
Practical implications: The importance of adhering to Islamic work ethics in the work environment of accounting offices and public accountants
Originality/value: This research investigates the rarely explored area of accounting morality and includes Islamic work ethics as a key variable. By measuring accountants' moral disengagement, this study provides valuable insights into this field and presents a fresh perspective that may pave the way for future research. This research is one of the few studies that includes Islamic work ethics as a variable when measuring accountants' moral disengagement
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