The Role of Adversity Intelligence in Encouraging the Implementation of Islamic Work Ethics and the Impact on Accountant’s Performance and Career Development of Accountants
Abstract
The purpose of this research is to obtain an empirical evidence about the role of adversity intelligence in encouraging the implementation of Islamic work ethics and the impact on accountant’s performance and career development of accountants. Respondents who participated in this research are among others: public accountants, government accountants, management accountants, educator accountants, and tax accountants. The population of this research involved accountants profession in Indonesia. Data was collected with questionnaire, in order to ensure the confidentiality of the responses by using convenience sampling technique and was used SEM with Lisrel 8.8 software as an efficient instrument for data collection in the quantitative survey. The results showed that as follows: first, adversity intelligence has a positive and significant effect on the implementation of Islamic work ethics, accountant’s performance and career development of accountants; second, the implementation of Islamic work ethics has a positive and significant effect on the accountant’s performance but has no effect on career development of accountants; third, the implementation of Islamic work ethics were able to mediate the effect of adversity intelligence on accountant’s performance as well as on career development of accountants; fourth, accountant’s performance has a positive and significant effect on career development of accountants.
Keywords: adversity intellegence, Islamic work ethics, accountant’s performance, career development of accountants
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