Pemakalah: ADVERSITY INTELLIGENCE DAN ETIKA KERJA ISLAM DALAM MENINGKATKAN KEPUASAN KERJA DAN KINERJA AKUNTAN

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.