Effects of Ethical Climate on Organizational Commitment, Professional Commitment, and Job Satisfaction of Auditor in Malaysia

  • Suhaiza Ismail International Islamic University Malaysia
Keywords: Ethical Climate, Organizational Commitment, Professional Commitment, Job Satisfaction, Malaysia

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.

Author Biography

Suhaiza Ismail, International Islamic University Malaysia

ISMAIL, Suhaiza, is an Associate Professor at the Department of Accounting, Faculty of Economics and Management Sciences, International Islamic University Malaysia. She obtained her doctorate degree in Private Finance Initiative (PFI) from University of Wales, Cardiff, United Kingdom. Her research interest areas include professional ethics, Public Private Partnerships, Private Finance Initiative, public  sector accounting and accounting education. She has been published papers in several international refereed journals such as Financial Management and Accountability, International Review of Administrative Sciences, Social Responsibility Journal, Asia-Pacific Journal of Business Administration, International Education Studies and International Journal of Economics, Accounting and Management.
Author’s contact details: Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 53100 Jalan Gombak, Selangor, P.O.Box  10, 50728, Kuala Lumpur; Phone: 603-6196 4675/4698; Fax: 603-61964850; e-mail: suhaiza@iiu.edu.my.

References

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Published
2015-08-20
How to Cite
Ismail, S. (2015). Effects of Ethical Climate on Organizational Commitment, Professional Commitment, and Job Satisfaction of Auditor in Malaysia. Gadjah Mada International Journal of Business, 17(2), 139-155. Retrieved from https://jurnal.ugm.ac.id/v3/gamaijb/article/view/15506
Section
Articles