ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI DENGAN KOMITMEN PROFESI SEBAGAI VARIABEL INTERVENING (Studi Empiris Terhadap Internal Auditor Bank di Jawa Tengah)

Many research about Islamic work ethics have been carried out. Nevertheless, the research examining whether the dimension of accountability, fairness and truth in Islamic work ethics has effects on the organizational and professional commitment, are still rarely conducted. This research aims to reexamine the effect of variable of accountability, fairness and truth in Islamic work ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable. This research uses approach model Shaub et al, (1993); Khomsiyah and Indriantoro; Yousef, (2000); Harsanti, (2001) and Nasron, (2002). The primary data of this research are collected through collecting opinion or perception of internal auditors, who fill in and submit questionnaires to the researcher. Among the 150 copies of questionnaire distributed to the bank internal auditors in Central Java, there are 90 filled in ones (63,33 %) sent back. Then, the collected data of these 90 copies of questionnaires are analyzed by using regression technique with help of SPSS 10.00 program and path analysis. The result of this research indicates that there is more understanding of the bank internal auditor and the prevailed custom or rule of work, either in the profession ethics or Islamic work ethics such as accountability, fairness and truth, so the better he does more than his duty and function as internal auditor. Furthermore, it has effect on his commitment of profession as a bank internal auditor and his commitment of organization.