Effects of ethical climate on organizational commitment, professional commitment and job satisfaction of auditors in Malaysia
The objective of this paper is to investigate the effect of the ethical climate on the organizational commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey questionnaire comprising instruments about the ethical climate, organizational commitment, profession...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2015
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| Online Access: | http://irep.iium.edu.my/48819/ http://irep.iium.edu.my/48819/ http://irep.iium.edu.my/48819/1/2015GadjaMadaEthicspdf.pdf |
| Summary: | The objective of this paper is to investigate the effect of the ethical climate on the organizational
commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey
questionnaire comprising instruments about the ethical climate, organizational commitment, professional
commitment and job satisfaction, 263 usable responses were received. To achieve the objectives, mean
scores, standard deviations, correlations and multiple regressions were performed. The study revealed
that a significant positive influence of a caring ethical climate on professional and organizational commitment
as well as job satisfaction existed. There was also a positive significant association between the law
and code ethical climate and professional commitment. On the other hand, the study discovered that the
instrumental ethical climate type had a significant negative relationship with organizational commitment
and job satisfaction. A significant negative relationship was also revealed between the independent ethical
climate type and organizational and professional commitment. A significant negative relationship between
the rules ethical climate and job satisfaction was also discovered.
Tujuan dari penelitian ini adalah untuk meneliti efek dari iklim etika pada komitmen organisasi,
komitmen profesional dan kepuasan kerja auditor Malaysia. Survei kuesioner yang terdiri dari instrumen
pada iklim etika, komitmen organisasi, komitmen profesional dan kepuasan kerja digunakan dalam penelitian
ini dan terdapat 263 tanggapan yang dapat digunakan. Untuk mencapai tujuan penelitian, dilakukan uji
skor rerata, standar deviasi, korelasi dan regresi berganda. Hasil penelitian mengungkapkan ada pengaruh
positif yang signifikan dari iklim etika yang peduli terhadap komitmen profesional dan organisasional
sebagaimana juga dengan kepuasan kerja. Selain itu terdapat juga asosiasi positif yang signifikan antara
hukum dan iklim kode etika dengan komitmen profesional. Di sisi lain, dalam penelitian ini ditemukan
bahwa jenis iklim etika instrumental memiliki hubungan negatif yang signifikan terhadap komitmen
organisasi dan kepuasan kerja. Hubungan negatif yang signifikan ini juga ditunjukkan melalui jenis iklim
etika bebas dengan komitmen organisasional serta profesional. Hubungan negatif yang signifikan antara
peraturan iklim etika dengan kepuasan kerja juga ditemukan dari hasil penelitian ini.
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