Abstract:
This study aims to analyze the effect of adversity intelligence and Islamic work
ethics on accountant’s job satisfaction and accountant’s performance. This study also
examines whether Islamic work ethics can mediate the effect of adversity intelligence on
accountant’s job satisfaction and accountant’s performance. The primary data of this study is
questionnaire which the calculation processed by Partial Least Square (PLS) with WarpPLS
6.0. The sample of this study was 49 accountants that active member of the Institute
Indonesia of Chartered Accountants who are Muslim in the South Kalimantan region. The
result of the study show that there are effect of adversity intelligence on Islamic work ethics,
Islamic work ethics on accountant’s job satisfaction, and accountant’s job satisfaction on
accountant’s performance. However, the result of the study also show that there are no effect
of adversity intelligence on accountant’s job satisfaction and accountant’s performance.
Moreover, the result of the study also show that there is no effect of Islamic work ethics on
accountant’s performance. Islamic work ethics also does not mediate adversity intelligence
on accountant’s job satisfaction and accountant’s performance. This research can contribute
to academics and organizations in decision making by taking into ethics code of professional
accountant.
