Dampak Etos Kerja Islam Dalam Memoderasi Pengaruh Knowledge Sharing Terhadap Kemampuan Inovasi Akuntan Publik

Abstract

This study examines the influence of knowledge sharing to the innovation pability of public accountant with islamic work ethic as moderating variable. e data reached by distribute the questionnaire to Public Accounting Firm in KI Jakarta. The number of auditor in this study were 172 auditors from32
 ublic Accounting Firm. The sample were junior auditor, senior auditor, upervisor, manager, and partner. The method of determining the sample using by nvenience sampling method. The data processing methods used by researcher re the single regression and moderate regression analysis.
 The results of this study showed that knowledge sharing does not have a gnificant impact on the ability of public accountants innovation and islamic rk ethic can be a moderating variable for knowledge sharing and innovation pability of public accountant.