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Effects of ethical climate on organizational commitment, professional commitment and job satisfaction of auditors in Malaysia

Ismail, Suhaiza (2015) Effects of ethical climate on organizational commitment, professional commitment and job satisfaction of auditors in Malaysia. Gadjah Mada International Journal of Business, 17 (2). pp. 139-155. ISSN 1411-1128

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Abstract

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.

Item Type: Article (Journal)
Additional Information: 5096/48819
Uncontrolled Keywords: Keywords: ethical climate, organizational commitment, professional commitment, job satisfaction, auditors, Malaysia
Subjects: H Social Sciences > H Social Sciences (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Assoc Prof. Dr. Suhaiza Ismail
Date Deposited: 23 Mar 2016 09:38
Last Modified: 07 Aug 2017 15:45
URI: http://irep.iium.edu.my/id/eprint/48819

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