Pengaruh Kepemimpinan Etis terhadap Keterlibatan Karyawan dan Keberlanjutan Organisasi dalam Profesi Akuntansi terhadap Perusahasaan Aktif Indonesia
Abstract
This study analyzes the influence of ethical leadership on the level of employee engagement and organizational sustainability in the accounting profession in Indonesia. Through quantitative research methods using Likert scale questionnaires 1-5, 20 employee respondents from active companies in Indonesia were taken as samples using random sampling techniques. The questionnaire was designed to measure variables of ethical leadership, employee engagement, and organizational sustainability. The collected data were analyzed using classical assumption test and multiple linear regression analysis with SPSS version 26. Regression test results showed a significant positive relationship between ethical leadership and employee engagement and organizational sustainability. A positive B1 value (0.203) indicates that a one-unit increase in ethical leadership contributes to a 0.203-unit increase in employee engagement and organizational sustainability. These findings illustrate that investing in value-based ethical leadership can have a positive impact on employee engagement and organizational sustainability within the corporate environment in Indonesia.
Downloads
References
Asnory, A. F., & Indrasari, M. (2018). Manajemen sumber daya manusia.
Darmawan, D. (2014). Metode Penelitian Kuantitatif. PT Remaja Rosdakarya.
Ekasari, K., Eltivia, N., & Soedarso, E. H. (2019). Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainability Reporting. Journal of Research and Application: Accounting and Management, 4(1). https://doi.org/10.18382/jraam.v4i1.008
Faizah, N. H. (2019). Ukm Dalam Persaingan Di Era Globalisasi Ekonomi. Upajiwa Dewantara, 3(2), 127–135. https://doi.org/10.26460/mmud.v3i2.4378
Hasibuan, M. (2016). Manajemen SDM. Edisi Revisi, Cetakan Ke Tiga Belas. Bumi Aksara.
Hery. (2013). Akuntansi Dasar 1 dan 2 - Hery, SE. In PT Grasindo.
Ikatan Akuntan Indonesia. (2013). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Ikatan Akuntan Indonesia.
Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis: Teori dan Aplikasi. In PT Gramedia.
Machmury, A., Jumardi, J., Salam, S., & Mustamin, A. (2021). Pengaruh kompetensi sdm, sistem informasi akuntansi, dan pemanfaatan teknologi informasi terhadap kinerja manajemen devisi keuangan perhotelan. Akuntabel, 18(2), 272–283. https://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/9624
Marfuah, M., Dinar, C. R., Ardiarmi, K. P., & Prasetyo, P. P. (2022). Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. Nominal Barometer Riset Akuntansi Dan Manajemen, 11(1), 1–14. https://doi.org/10.21831/nominal.v11i1.36986
Nurpitasari, Paramita, P. D., & Pranaditya, A. (2018). Pengaruh Rasio Likuiditas, Rasio Solvabilitas Dan Rasio Activity Terhadap Kinerja Keuangan Yang Mempengaruhi Laba Perusahaan Pt Dong Bang Indo Tahun 2013-2016. Journal Of Accounting, Vol. 4(No.4).
Pranogyo, A. B. (2023). Gaya Kepemimpinan Dan Kinerja Karyawan: Tinjauan Literatur. J-MIND (Jurnal Manajemen Indonesia), 7(2), 171. https://doi.org/10.29103/j-mind.v7i2.10048
Purnama, I., Nyoto, & Komara, A. hendra. (2019). Pengaruh Gaya Kepemimpinan, Motivasi Kerja,dan Lingkungan Kerja Terhadap Kepuasan Kerja dan Komitmen Organisasi Karyawan. Jurnal Ilmiah Manajemen, 7(2).
Purwati, A. A., & Wijaya, I. (2019). Pengaruh Kepemimpinan Transformasional, Integritas, Kompetensi, Dan Komitmen Organisasi Terhadap Kinerja Karyawan Di PT. Golden Riau Jaya Pekanbaru. Jurnal Sains, Teknologi Dan Industri, 16(2), 132. https://doi.org/10.24014/sitekin.v16i2.10443
Setyawan, A. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan (Studi Kasus Pada Tiga Perusahaan Fabrikasi Lepas Pantai Di Batam Dan Karimun). Journal of Accounting & Management Innovation, 2(1).
Siregar., & Syofian. (2017). Metode penelitian kuantitatif dilengkapi dengan perbandingan perhitungan manual dan SPSS. Kencana, 7(6), 2016.
Sitti, N. (2020). Manajemen Sumberdaya Manusia di Era Revolusi Industri 4.0. In Nas Media Pustaka.
Sugiyono. (2019). Metode penelitian dan pengembangan (research and development/R&D). Alfabeta.
Wardana, M. A., & Ariyanto, D. (2016). Pengaruh Gaya Kepemimpinan Transformasional, Objektivitas, Integritas dan Etika Auditor terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 2(14).
Wati, N. M. N., Jayanti, D. M. A. D., Dewi, N. L. P. T., Sudarma, I. N., & Lestari, N. K. Y. (2021). OPTIMALISASI GAYA KEPEMIMPINAN CARING LEADERSHIP DI MASA PANDEMI COVID-19. JMM (Jurnal Masyarakat Mandiri), 5(4).
Widjaya, & Noverianto, R. (2021). Pengaruh Budaya Perusahaan terhadap Kinerja Perusahaan. Conference of Management, Bussines, Innovation, Education and Social Science, 1(1).
Copyright (c) 2024 Karyeen Kazteny Indrawan
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal allows anyone to compose, correct, and do derivative works, even for commercial purposes, as long as they credit for the original work. This license is the freest. It is recommended for maximum distribution and use of licensed material.
The submitted paper is assumed not to contain any proprietary materials that are not protected by patent rights or patent applications; The responsibility for technical content and protection of proprietary materials rests with the authors and their organizations and not the responsibility of journal or its editorial staff. The primary (first/appropriate) author is responsible for ensuring that the article has been viewed and approved by all other authors. The author's responsibility is to obtain all necessary copyright waivers to use any copyrighted material in the manuscript before submission.
Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities Jurnal Pendidikan, Sains dan Teknologi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
Jurnal Pendidikan, Sains dan Teknologi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share a copy and redistribute the material in any medium or format
- Adapt a remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.