BUDAYA ORGANISASI MEMODERASI PENGARUH KOMITMEN PROFESIONAL DALAM PENGAMBILAN KEPUTUSAN ETIS - Mudassir, Mudassir (Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, 2017)
<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">Tujuan penelitian ini adalah untuk Menguji dan menganalisis budaya organisasiyang<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN"> mem<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">perkuatpengaruh komitmen profesional dalam pengambilan keputusan etis auditor APIP, analisi yang di gunakan dalam penelitian ini adalah <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: SV; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="SV">Structural Equation Modeling (SEM). <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: SV; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="SV">Hasil penelitian ini menunjukan bahwa <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK">Budaya organisasi memoderasi pengaruh <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">komitmen profesional <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK">dalam pengambilan keputusan etis. Pengaruh <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">komitmen profesional <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK">dalam pengambilan keputusan etis<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> auditor APIP<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK"> akan semakin tinggi jika didukung dengan budaya organisasi <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">auditor APIP<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK"> yang semakin tinggi<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN">. S<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK">ebaliknya<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN">,<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK"> jika dukungan budaya organisasi yang semakin rendah<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN"> maka pengambilan keputusan eti<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">s<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN"> akan semakin rendah pula<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: NO-BOK; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="NO-BOK">.Budaya organisasi bertindak sebagai<span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">variabel moderator semu (Quasi Moderator) karena temuan penelitian ini menunjukkan bahwa sebagai variabel moderator budaya organisasi berhasil memodifikasi bentuk hubungan antara variabel prediktor (komitmen profesional) dan variabel respon (pengambilan keputusan etis) dimana variabel moderator berinteraksi dengan variabel prediktor sekaligus menjadi variabel prediktor <span style="font-size: 12.0pt; font-family: ’Garamond’,’serif’; mso-fareast-font-family: ’Times New Roman’; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">Kata Kunci : Komitmen Profesional, Pengambilan Keputusan Etis, dan Budaya Organisasi