Measuring the Correlation of Job Satisfaction with Accountants Performance: The Role of Islamic Work

1. Introduction The theme of job satisfaction is always interesting to investigate in recent decades. The level of employee satisfaction was evaluated in relation to the overall working environment, particularly in relation to the employee, such as: compensation, interpersonal relationships with co-workers, superiors and subordinates, job complexity, stress and fatigue in the work that can degrade performance (Ioannou, et al. 2015). In business practice, management always wants the organization that manages getting a high performance. High-low performance of the organization is strongly influenced by the job satisfaction of each employee. The studies were examined the relationship between employee performance and job satisfaction have been done by Peterson & Luthans (2006), Hira & Waqas (2012), Padmakumar (2013), Judge, et al., (2001), Hanan, (2009), Guler & Kuzu (2009) and Faragher, et al. (2005). Suryanto (2014) analyzed accountants' fee based on client's attribute and auditor attribute to prevent fraud. The study of Bitmis & Argeneli (2013) confirmed previous studies which proved evidence that the organization's performance is influenced by the level of job satisfaction of employees. Although there are several previous studies that examine the relationship between job satisfaction and employee performance, however, from that studies have not found a research that examines the correlation between both of that variables was studied with variable Islamic work ethics as a moderating variable. In addition, research on job satisfaction in the context of Islamic values is not widely publicized. The previous researchers more focus on job satisfaction in the context of conventional economics. The study literatures show that there are significant differences aboutthe concept of job satisfaction in Islamic economics and conventional (Amaliah, et al., 2015). Sutrisno (2010) states that the term job of satisfaction in the concept of conventional economics is a sense of excitement felt by the individual because of their expectations was reached. Happy feelings occur because the material needs can be met through their work, while Islam considers that job satisfaction is only one small part of the overall purposes in human life. Islam put job satisfaction as a small part of the joy because the true satisfaction will be felt by an individual when someone reaches the destination of the world and the hereafter (Falah). This was confirmed by Al-Ghazali (2011) which states that someone will reach the highest satisfaction when he is able to emulate nature of God, including the nature of compassion, love, honesty and others. Muafl (2003), Ghozali (2002), Saleh (2000), found evidence that religious values are not only influenced by the work, but by the quality of an individual life. That is, an individual who has a balanced in life both materially, non-material and spiritual, will feel the highest satisfaction. This study aimed to get empirical evidence about: first, a causal correlation between job satisfaction of the accountant with the accountant performance; and second, the interaction between job satisfaction and Islamic work ethic and its impact on the accountants' performance. This issue is important to investigated because accounting is a profession that has a strategic role in the company/organization. Accountants in charge of managing financial information along with the record company's resources to serve as the basis for managerial decision making. In connection with the position and the role of accountants are strategic, so the company should treat fairly to the accountants in companies that align with employees of other sections according to the scope of tasks, workload and responsibilities. If the companies treat the accountant fairly, predictable can be encourage them feel satisfied in their work. When accountants are satisfied with their jobs, it could be predicted that they would be improved their performance. …