Issues in Social and Environmental Accounting

ISSN 1978-0591 (Paper)

Vol. 7, No. 3 September 2013
Pp. 165-184 www.isea.icseard.uns.ac.id

The Impact of Work Ethics on Performance

Using Job Satisfaction and Affective
Commitment as Mediating Variables: Evidences
from Lecturers in Central Java
Amin Wahyudi
Slamet Riyadi University, Indonesia

Tulus Haryono
Asri Laksmi Riyani
Mugi Harsono
Sebelas Maret University, Indonesia

Abstract
The objective of this study is to examine the impact of work ethics on performance using job
satisfaction and affective commitment as mediating variables. The variables used include the
dimensions of multidimensional work ethic profile (independent variable), job satisfaction and
affective commitment (mediating variables), and performance (dependent variable). The sur-
vey research design was applied to meet the objective of this study, with 400 questionnaires
had been sent to the lecturers in Central Java. The Structural Equation Model (SEM) was
adopted to test some hypotheses developed in this study. The findings, based on the response
rate of 76% (304 of the 400) of the questionnaires successfully collected and ready for analy-
sis, are that not all dimensions of multidimensional work ethic profile directly influence the
task performance, of the dimensions of multidimensional work ethic profile, only the dimen-
sion of hard work directly and significantly influence the task performance, job satisfaction
mediates some of the dimensions of multidimensional work ethic profile on the task perform-
ance, and affective commitment do not mediate the influence of all dimensions of multidimen-
sional work ethic profile on the task performance.

Key Words: work ethic, job satisfaction, affective commitment, task performance, multidi-
mensional work ethic profile.
1
Amin Wahyudi is a doctoral student at Faculty of Economics and Business, Sebelas Maret University, Indonesia and
currently he is Vice Rector- Finance, Human Resource, and Administration of Slamet Riyadi University, Indonesia.
He can be reached at email: [email protected]
2
Dr. Tulus Haryono is Professor of Management at Faculty of Economics and Business, Sebelas Maret University.
Currently he is Director of Doctoral Program in Economics Science of Sebelas Maret University. His email:
[email protected]
3
Dr. Asri laksmi Riyani is Lector Kepala (equivalent to Associate Professor) of Sebelas Maret University. She is cur-
rently serving as Vice Director of Magister Management Program, Sebelas Maret University. She can be contacted to
email: [email protected]
Dr. Mugi Harsono is lector (equivalent to Senior Lecturer) of Sebelas Maret University. He is currently serving as
Dean of faculty of Economics, University of Maritim Raja Ali Haji Tanjungpinang Kep Riau, Indonesia. He can be
reached at email: [email protected]
166 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

Introduction
Education is a conscious and planned effort conducted to form a teaching and learning
process so that students can actively develop the potential they have in order to pos-
sess good spiritual power, self-control, personality, intelligence, excellent moral, and
skills that are needed to improve the quality of themselves, society, and nation (The
Law No.20, 2003). To meet the objectives, lecturers with good work ethic, dedication,
commitment, and performance are needed to create competent graduates.

Therefore, to produce competent graduates, a lecturer is required to have two require-

ments. First, he or she must have strong commitment, sincere dedication, and good
performance, because they are attributes as a quality lecturer. Having those attributes,
a lecturer is expected to prepare his or her students to face the highly competitive
modern industry system. Second, a lecturer must have good work ethic because he is
responsible for creating not only quality and competent graduates but also strong char-
acters and ethical ones. Such graduates can only be processed by a lecturer who pos-
sesses good work ethic that will influence his performance as a lecturer.

The studies on the influence of work ethic on employees’ performance are needed to
contribute to the improvement of organizational performance (Karim, 2012). So far
the studies in this area have been focused on corporate or organization level of per-
formance ( see for example, Amine et al. 2012; Bacha, 2010; Khan, 2010; and Obalola
et al. 2012), and work unit level of performance (Spangenberg & Theron, 2004). In
addition, the studies also report the conflicting results. Attwell (1988), find that work
ethic do not significantly influence someone’s peformance at work. However, Argyris
ans Schon’s (1978) in Maglino (1998) and Sabir et al (2012) report that ethic values in
a company has impact employees’ performance at work. Furthermore, Enz (1988) and
Amason (1996) in Maglino (1998) find otherwise.

Specific studies on task performance related to relevance criteria of the task perform-
ance have been done by Vakkari and Hakala (2000). In addition, the other studies
have been extended by investigating other dimension such as job satisfaction and af-
fective commitment (Scotter J.R.V, 2000), organization membership behavior behav-
ior (Christensen, R.K.,2009; McGlashan, K.E., 1995; Yu Tseng & Shyung Lee, 2011),
discrimination at workplace and ethical climate (Ntayi, J.M., et al., 2009), wage types
(Brase, 2009), career development (Kellett, et al. 2009), work value and ethic
(Sparrow, 2010), job satisfaction (Nasir, et al. 2011; Tao Miao, 2011; and Shaikh, et
al. 2012), and organization support (Muse & Stamper, 2007).

Other findings on the performance studies also have been reported by scholars (Iqbal,
2012; Muse & Stamper, 2007; Nasir, 2011; Pitts, 2009; and Tao & Miao, 2011; Yoe-
sef, 1998) with a positive effect on job satisfaction. Organizational commitment vari-
able has been extended in some studies to investigate its relation to performance with
the positive result (Somers & Birnbaum, 1998; Suliman, 2000; Rashid, et al. 2002;
Chen, 2007; Khan, et al. 2010). Further investigation of the conflict results had been
done by Sparrow et al. (2010) by adding new construct of work value including work
ethic, among others, to their performance study. They find that the effect of the work
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 167

value is positive on performance measured by organizational citizenship behavior

(OCB) and otherwise on the task performance.

Furthermore, the construct of work ethics as one of the components for work value
initially developed by Miller, et al. (2001) using a concept so called multidimensional
work ethic profile (MWEP) are improved by his successors in their studies in different
cultures and languages with object of study of students and workers (see for example,
Chanzanagh & Akbarnejad, 2011; Czupala, et al., 2012, Lim, et al., 2007; Meriac, et
al., 2009, 2010, and 2002; Parkhust, et al., 2011; Woehr et al., 2003 and 2007; and
Van Ness, et al., 2010). So far very few (if any) studies has been done to relate the
improved construct to the performance or task performance studies, with the conflict-
ing results. It is the objective of this study to use the improved construct to analyze the
role of the mediations of job satisfactions and affective commitment on the influence
of work ethic and task performance. Therefore, it is expected that this study can con-
tribute to an improved model in explaining the impact of work ethic on performance
using Job Satisfaction and affective commitment as mediating variables, a model
never discussed in the previous studies.

Theoretical Review And Hypothesis Development

Work Ethic and Task Performance
Studies on the impact of work ethic on performance find that there is no significant
impact of work ethic on work performance (Attwell, 1998; Argyris and Schon’s, 1987;
Amazon, 1996 in Maglino, 1998; Enz, 1988). In addition, Amine (2012) argue that
mechanical activities play a role as mediating variable of the impact of work ethic on
task performance. Furthermore, Sparrow, et al. (2010) in their study on the dimensions
of work value finds that work ethic significantly impacts on organizational citizenship
behavior (OCB), rather than on the task performance. In another study by Meriac.
(2012) investigated work ethic and performance in academic setting, using measures
of the expanded performance construct including ACT score, College GPA and stu-
dent OCB. His finding indicates that self-reliance is not related to college GPA. In
addition, morality/ethics, leisure, centrality of works and delay of gratification are not
related to both college GPA and student OCB. Self-reliance itself is significantly re-
lated to the student OCB, but not to the college GPA. Hard work and wasted time are
not significantly related to the college GPA but not to the student OCB. It is, there-
fore, hypothesized in this study that:

H1a: the dimension of centrality of work directly impact on the task perform-
ance
H1b:the dimension of delay of gratification directly impact on the task perform-
ance.
H1c: the dimension of hard work directly and negatively impacts on the task
performance
H1d:the dimension of leisure directly impacts on the task performance
H1e: the dimension of morality/ethic directly impacts on the task performance.
168 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

H1f: the dimension of self-reliance directly impacts on the task performance.

H1g:the dimension of wasted time directly impacts on the task performance.

Work Ethic and Job Satisfaction

Work ethic determines how an employee behaves in his workplace. This is closely
related to the employee’s relationship with his employer, colleagues, or corporate
guests. It plays an important role in educational organizations. In educational organi-
zation, attention should be paid to the needs for the improvement of employees’ satis-
faction in workplace and to the effectiveness of educational program in teaching and
learning (Soleimani & Niazazari, 2011). Job satisfaction refers to general attitude of a
person toward his job (Robbins, 2001). The person with high satisfaction in his job
will have positive attitude toward the next tasks.

Yousef (2001) in his study on Islamic work ethic with Arab Emirate setting find that
work ethic impacts on organizational commitment and job satisfaction. In addition,
Okpara and Wynn (2007) and Malik, et al. (2011) support the study and add that ethi-
cal climate contributes to the significant impact on job satisfaction. Furthermore, a
study by Soleimani & Niazazari (2011), examining dimensions of work ethics
(dependable, ambitions, considerate, and cooperative), is found that works affect job
satisfaction. Haroon, Zaman & Rehman (2012), focusing on job satisfaction in Paki-
stan setting, also report the same finding. Detailed examination of work ethics dimen-
sion impact on the job satisfaction by Hudspeth (2003) showed that hard work, cen-
trality of work, morality/ethic, wasted time and delay of gratification were positively
and significantly related to Job Satisfaction, while self reliance is not related to job
satisfaction and leisure was negatively related to job satisfaction. Thus, it is hypothe-
sized in this study that:

H2a: the dimension of centrality of work effects job satisfaction

H2b:the dimension of delay of gratification effects job satisfaction
H2c: the dimension of hard work effects job satisfaction
H2d:the dimension of leisure negatively effects job satisfaction
H2e: the dimension of morality/ethic effects job satisfaction
H2f: the dimension of self-reliance effects job satisfaction
H2g:the dimension of washted time effects job satisfaction

Work Ethic and Affective Commitment

A study on the relation of work ethics and affective commitment of workers in Arab
Emirate Union has been done by Yousef (2001) and provides a finding that work eth-
ics have direct impacts on organizational commitment and job satisfaction. Rokhman
(2010) also support that finding when doing his study, in Indonesian Micro-scale com-
pany setting, focusing on Islamic work ethics and work outcome measured by job sat-
isfaction, organizational commitment, and employee removal. Furthermore, Obalola
(2012) using different Nigerian company setting in his study also confirms the same
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 169

finding. Using the components of works ethics, Hudspeth (2003), argues further that
centrality of work, morality/ethic, wasted time and delay of gratification were posi-
tively and significantly related to organizational commitment, but hard work, Self–
reliance is not related to organizational commitment and leisure negatively related to
organizational commitment.

Given the previous studies, it is therefore hypothesized that:

H3a: the dimension of centrality of work impacts on s the affective commitment
H3b:the dimension of delay of gratification impacts on the affective commitment
H3c: the dimension of hard work impacts on the affective commitment
H3d:the dimension of leisure negatively impact on the affective commitment.
H3e: the dimension of morality/ethic impacts on the affective commitment
H3f: the dimension of self-reliance impacts on the affective commitmen
H3g:the dimension of wasted time impacts the affective commitment.

Job Satisfaction and Task Performance

Job satisfaction can be argued as generalization of an employee’s attitude toward his
job that involves various aspects (Soleimani & Niaz Azri, 2011). Therefore, some-
one’s attitude toward his job reflects pleasing and displeasing job experiences and his
future expectations. Furthermore, job satisfaction can be defined as a pleasurable emo-
tional condition derived from appraisal on a task or working experience.

Performance is a certain measure used to indicate achievement gained by a doer in

doing organizational tasks. The doer can be either organization or individual,
depending upon the level of analysis used (Luthans, 1996). Organization achievement
can be gained only with good performance of its employees. Meanwhile, someone
tends to work hard if he can obtain satisfaction from his job. The satisfaction is the
key to moral support, discipline, and work achievement of an employee in contribut-
ing to corporate objectives. The study done by Yousef (1998) on job satisfaction, or-
ganizational commitment, and performance find that job satisfaction gives positive
influence to organizational commitment and performance. Furthermore, Cheung, et al.
(1999) argued that job satisfaction has to be considered as the result of individual as-
sessment and determinant of performance. As a result, satisfaction can reflects the
level in which someone accepts or refuses actions in achieving a value to maintain or
change the actions. A person will act or behave for what he wants. Goals are derived
from basic values, interpretations of situations, knowledge, antisipation, and method
used. In a study done by Muse & Stamper (2007) involving 1000 workers from vari-
ous levels in a company, a positive correlation is found between job satisfaction and
task performance. It is therefore in the current study the hypothesis can be formulated
as follows:

H4: Job satisfaction impact on the task performance.

170 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

Affective Commitment and Task Performance

Oganizational commitment is the level of someone’s strength in identyfying, being
involved and obedient to organization (Demirbag, et al., 2012). Furthermore, Allen &
Mayer (1990) and Angle & Lawson (1993) divide organizational commitment into
three forms, namely continuance commitment, affective commitment, and normative
commitment. The continuance commitment

shows the decision to remain being a member in an organization based on cost consid-
eration the member must pay if the decision is to quit working. While affective com-
mitment is the involvement of emotions in identifying, being involved in organization,
normative commitment is the employee’s responsible feeling to remain at work in an
organization.

So far some studies have used organizational commitment as antecedent variable of

dispositional and organizational experience (Angle & Lawson, 1993), working period
phases (Gregersen, 1993), career stages (Allen & Meyer, 1993), working condition
(Somers & Birnbaum, 1998), and willing to move (Lum, et al. 1998). Gregersen
(1993) has investigated the impact of organizational commitment on organizational
citizen behavior (OCB) which is the manifestation of extra performance on organiza-
tional role of an employee and find that organizational commitment significantly and
positively impacts on employee’s performance after certain working period. Further-
more, Vandenberghe (2004) reveals the negative and significant impact of affective
commitment on willing to move, a construct similar to individual performance. In ad-
dition, Somers & Birnbaum (1998) also show the impact of various working con-
structs related to organizational commitment on performance.

A study by Khan, et al. (2010) investigating organizational commitment and perform-

ance, using the three components of the organizational commitment, find that the three
components (affective commitment, continuence commitment, and normative commit-
ment) impact on the employees’ performance. The finding is also supported by Chen,
et al. (2007) and Luthans (1996). In addition, Chen, et al. (2007) specifically also find
that affective commitment mediates the influence of human resources practices on
performance. Given the previous studies, it is therefore hypothesized in this current
study that:

H5: affective commitment impacts on the task performance

The Role of Job Satisfaction Mediation on the Influence of Work Ethic on

Task Performance
According to Baron & Kenny (1986), it is possible that job satisfaction mediates the
impact of work ethics on task performance. The possibility is shown by Cohen (1999)
study finding that works ethics dimensions significantly impact on work involvement.
Some other studies also reveal that correlation between work ethics and job satisfac-
tion exists (Haroon, et al., 2012; and Soleimani & Niazazari, 2011). Meanwhile, stud-
ies by Muse & Stamper (2007) and Yousef (1998) find that job satisfaction impacts on
performance.
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 171

More current study of Yousef (2002) investigating 316 employees in some organiza-
tion in Arab Emirate Union reveals that job satisfaction mediates the impact of the
stressor’s role on organizational commitment. Meanwhile, Iqbal, et al. (2012) study
on job characteristic, job satisfaction, and employees’ perormance argue that job satis-
faction mediates the impact of job characteristics on the performance.

It is therefore hypothesized in this current study that:

H6a: job satisfaction mediates the impact of the dimension of centrality of work
on the task performance
H6b:job satisfaction mediates the impact of the dimension of delay of gratifica-
tion on the task performance
H6c: job satisfaction mediates the impact of the dimension of hard work on the
task performance
H6d:job satisfaction mediates the negative impact of the dimension of leisure on
the task performance
H6e: job satisfaction mediates the impact of the dimension of morality/ethic on
the task performance
H6f: job satisfaction mediates the impact of the dimension of self-reliance on
the task performance
H6g:job satisfaction mediates the impact of the dimension of wasted time on the
task performance

The Role of Affective Commitment Mediation on the Influence of Work

Ethic on Task Performance
The focus of this study is that affective commitment functions as mediation variable
which relates work ethic to task performance. Koh & Boo (2004) investigated the im-
pact of organizational ethic and job satisfaction on organizational commitment. They
find that some dimensions of organizational ethic influence the organizational com-
mitment. Other studies on the role of organizational commitment as mediation vari-
able also have been done. The findings, among others, are that that organizational
commitment mediates the impact of leadership ethics of supervisors on OCB (Muse &
Stamper, 2007), organizational support impacts on task performance (Muse &
Stamper, 2007), the impact of Islamic work ethic on attitude toward change (Yousef,
1998 and Gomes, 2009), the impact of organizational politics perception on working
output (Vigoda, 2000), satisfaction on willing to move (Clugston, 2000), and conflicts
at workplace on employees removal (Ahuja, et al., 2000). The studies are also related
to organizational justice (Tang & Baldwin, 1996), factors related to employees’ biog-
raphy and job (Mayer & Schoorman, 1998), and conflict of cross level organizational
roles (Lee & Jamil, 2003).

According to Yousef (2001), Rokhman (2010), and Muse & Stamper (2007), there is a
relationship between work ethic and organizational commitment. Meanwhile, studies
by by Gregersen (1993), Khan, et al. (2010), Chen, et al. (2007), and Somers & Birn-
baum (1998) find that there is relationship between organizational commitment and
172 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

task performance. In addition, Yousef (2000a) also investigates the influence of lead-
ership behavior on job satisfaction and performance which are mediated by organiza-
tional commitment. This finding reveals that organizational commitment relates to job
satisfaction and performance. The finding also shows that organizational commitment
mediates the impact of leadership behavior on job satisfaction and performance.

Furthermore, study by Yu Tseng and Shyug Lee (2011) investigating 304 employes of
high technology Company in Taiwan show that organizational commitment can im-
prove task performance. The another important finding is that organizational commit-
ment mediates the impact f employees’ personality characteristics, organization cul-
ture, and leadership types on task performance. Given the previous studies, the hy-
potheses of this current study are as follows:

H7a: affective commitment mediates the impact of the dimension of centrality

of work on the task performance
H7b: affective commitment mediates the impact of the dimension of delay of
gratification on the task performance
H7c: affective commitment mediates the impact of the dimension of hard work
on the task performance
H7d: affective commitment mediates the negative impact of the dimension of
leisure on the task performance
H7e: affective commitment mediates the impact of the dimension of morality/
ethic on the task performance
H7f: affective commitment mediates the impact of the dimension of self-
reliance on the task performance of college lecturers in Central Java.
H7g: affective commitment mediates the impact of the dimension of wasted
time on the task performance

Research Methodology
The variables used in this study are the dimensions of multidimensional work ethic
profile/ MEWP which consist of: (1) centrality of work; (2) delay of gratification; (3)
hard work; (4) leisure; (5) morality/ethic; (6) self-reliance; and (7) wasted time as in-
dependent variable. Job satisfaction and affective commitment are mediating vari-
ables, and task performance functions as dependent variable.

The population of this study is lecturers in Central Java. Quota sampling techniques
was used to collect the data. Given the technique, population was divided into groups
with similar certain criteria (Sekaran, 2010). Two criteria were applied in this sam-
pling process: (1) first stage is dividing population into subpopulation based on type of
educational institution: university, institute, academy, and polytechnic school; (2) sec-
ond stage is deciding numbers of lecturers who will be taken proportionally as sam-
ples for each subpopulation.

Hypotheses were tested using Structural Equation Modeling with Amos 16.0 software
program (Hair, et al., 2006; Ghozali, 2007; William, et al., 2009).
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 173

Findings And Discussion

Table 1 is the result of regression produced using Structural Equation Model. Among
the dimensions of work ethic construct: centrality of work, delay of gratification, hard
work, leisure, morality/ethic, self-reliance, and washted time, only the dimension of
hard work that directly and significantly influence the task performance with critical
ratio value of 1.972 and (p) value of 0.049 ≤ 0.05, while other dimensions do not sig-
nificantly influence the task performance (p-value > 0.05. Therefore, the hypothesis
H1c, stating that the dimension of hard work directly influences the task performance,
is accepted. This finding is supported by Furnham A. (1990), stressing the importance
of hard work to have maximum performance, using the concept of Protestant Work
Ethics (PWE). The concept of hard work in PWE is affirmed with the concept of hard
work in Catholic Work Ethics (CWE) proposed by Overell (2005) with an explaining
that in CWE hard work is considered as a kindness. People who work hard will have
high status, and by working hard they can fulfill their rights and obligations. Mean-
while, Ali (1987), using Islamic Work Ethics (IWE), argued that as mentioned in Al-
Qur’an, given the skills and capability, the mankind who work hard to fulfill their
daily needs will get rewards from Allah. In addition, Yousef (2000b) claims that work
hard is considered as a kindness and whoever do so will always be in the top in his
life. On the hand, slow work is considered as the cause of failure in life. Shortly, IWE
insists that life without hard work is meaningless.

Furthermore, of the dimensions of work ethic construct, only delay of gratification

with critical ratio value of 5.529 and p-value of 0.000 ≤ 0.05, and washted time with
critical ratio value of 2.318 and p-value of 0.020 ≤ 0.05 significantly influence the
job satisfaction. As a result, it can be inferred that the hypothesis H2b, stating that the
dimension of delay of gratification influences the job satisfaction, is accepted. This
finding is also supported by Meriac, et al. (2012), which argues that a person with high
level in delay of gratification perhaps considers long term value in showing positive
image of his organization and expects benefit in the future. This indicates that that per-
son is satisfied with his job no matter he get the benefit now or later. Meanwhile, the
hypothesis H2g, which states that the dimension of washted time influences the job
satisfaction, is also accepted. This finding is supported by by Miller, et al., (2001).
This finding is also in line with the Okpara and Wynn (2007) and Malik, et al., (2011),
explaining that ethical climate influences job satisfaction. In addition, Soleimani
(2011) also shows that there is an influence of work ethic on job satisfaction. Further-
more, Haroon et al (2012) and Yousef (2000), using the IWE concept, also support the
finding.
 174 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

Table 1. Regression Weights

Estimate S.E. C.R. P
Job Satisfaction <-- centrality of work .107 .087 1.227 .220
Job Satisfaction <-- delay of gratification .391 .071 5.529 .000
Job Satisfaction <-- hard work .109 .072 1.517 .129
Job Satisfaction <-- leisure -.123 .069 -1.765 .078
Job Satisfaction <-- morality/ethic .024 .122 .192 .847
Job Satisfaction <-- self-reliance .029 .057 .507 .612
Job Satisfaction <-- wasted time .290 .125 2.318 .020
Affective Commitment <-- centrality of work .557 .172 3.235 .001
Affective Commitment <-- delay of gratification .094 .116 .813 .416

Affective Commitment <-- hard work .225 .139 1.620 .105

Affective Commitment <-- leisure -.430 .137 -3.143 .002

Affective Commitment <-- morality/ethic 1.253 .334 3.750 .000

Affective Commitment <-- self-reliance .280 .131 2.142 .032

Affective Commitment <-- wasted time .165 .233 .706 .480

Task Performance <-- centrality of work .033 .109 .300 .764
Task Performance <-- delay of gratification .077 .081 .951 .342
Task Performance <-- hard work .167 .085 1.972 .049
Task Performance <-- leisure -.092 .086 -1.071 .284
Task Performance <-- morality/ethic .072 .182 .392 .695
Task Performance <-- self-reliance .031 .073 .423 .672
Task Performance <-- wasted time .035 .146 .240 .810
Task Performance <-- Job Satisfaction .220 .077 2.850 .004
Task Performance <-- Affective Commitment .062 .061 1.017 .309

From the table 1, it is indicated that 4 (four) dimensions of the work ethic construct
significantly influence the affective commitment: centrality of work with critical ratio
value of 3.325 and (p) value of 0.001, leisure with critical ratio value of -1.343 and (p)
value of 0.002, morality/ethic with critical ratio value of 3.750 and (p) value of 0.000,
and self-reliance with critical ratio value of 2.142 and (p) value of 0.032. Based on the
regression result, the hypothesis of H3a, which states the dimension of centrality of
work influences the affective commitment, is accepted. This finding is consistent with
Van Ness et al. (2010), which explains that centrality of work shows a person’s com-
mitment where he works. It is also in line with Meriac, et al. (2012) claiming that cen-
trality of work reflects the appreciation for an employees’ work. Someone who has
high respect to this dimension prefers to be involved in a behavior that is not obliged
like OCB. This will make the person more grateful and show better commitment to his
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 175

job.

Furthermore, the hypothesis of H3d, which states the dimension of leisure negatively
influences the affective commitment is also accepted. This finding is supported by a
some previous studies and theories. For instance, the concept of PWE by Weber
(1958), which states that laziness is a negative behavior. In the concept of IWE, Ali
(1987, 2005, 2008) also clarifies that Islamic concept opposes the behaviors of being
lazy and wasting time.

The result of table 1 also show that the hypothesis H3e, which states the dimension of
morality/ethic influences the affective commitment, is accepted. This finding is sup-
ported by Koh & Boo (2004) who conclude that there is an influence of organizational
ethic on organizational commitment. This is in line with Koh & Boo, Elizur (1996)
and Elizur & Koslowsky (2001). In addition, Chin Ho, et al. (2012) states that there is
an influence of work values on organizational commitment. Chughtai, A. A. & Zafar,
S. (2006) also supports this finding by indicating an influence caused by individual
characteristics on the organizational commitment of lecturers in Pakistan University.

The hypothesis H3f, stating that the dimension of self-reliance influences the affec-
tive commitment, is accepted. This finding is consistent with Meriac, et al. (2012),
finding that someone who has high level of self-reliance forms a strong belief that he
should not be dependable to others. Someone with high self-reliance bring himself to
finish his task independently. Consequently, he does not want to receive some helps
from others in doing his task. With this feeling, he will be more satisfied with what he
has done and more committed to it. According to Van Ness et al. (2010), self-reliance
is very important for those who are still unsettled in career because by showing good
self-reliance they might be observed closer than those who are already professional.
Therefore, it is essential for them to be self-reliant in working. Van Ness, et al. (2010)
explains that someone should be self-reliant in adjusting himself to a new environment
and accepting new ideas.

The job satisfaction construct significantly influences the task performance construct
with critical ratio value of 2.850 and (p) value of 0.004. Given this finding, it can be
inferred that the hypothesis H4, stating that job satisfaction signficantly influences the
task performance, is accepted. This result is supported by some other studies (;
Crossman & Zaki, B. A, . 2003; Iqbal, et al., 2012; Muse, L. A. & Stamper, 2007; Na-
sir, et al., 2011, Scotter, 2000; Shaikh, et al., 2012; Tao Miao, 2011).

Affective commitment does not significantly influence the task performance because
the critical ratio value is 1.017 and (p) value is 0.309. Based on this finding, the hy-
pothesis H5,which states that affective commitment influences the task performance,
is rejected. This finding is in line with the studies by Scotter, JRV (2000) and Muse,
L.A. & Stamper, C. L. (2007), which state that there is no influence of affective com-
mitment on the task performance. However, that result is different from the one by by
Khan, et al. (2010),which conclude that there is an influence of affective commitment
on task performance.
176 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

On the role of mediation, it can be reported that impact of independent variables (work
ethic dimensions) on mediation variables (job satisfaction and affective commitment),
and the impact of mediation variables on dependent variable (task performance) are all
significant. It means that the mediation variables really mediate the influence of the
independent variables on the dependent variables. However, if one of the variables is
not significant, then the mediation variable does not mediate the influence of inde-
pendent variables on the dependent variables (Baron & Kenny, 1986; Kenny, et al.,
1998). Based on the hypothesis test results, the role of job satisfaction and affective
commitment in the influence of work ethic construct dimensions on the task perform-
ance construct can be explained in the following.

Job satisfaction mediates the influence of the dimension of delay of gratification and
wasted time on task performance, but job satisfaction does not mediate the influence
of the dimension of centrality of work, hard work, leisure, morality/ethic, and self-
reliance on the task performance. This is shown by the test result (see table 1) that the
dimension of delay of gratification significantly influences job satisfaction with (p)
value 0.000, and the dimension wasted time significantly influences job satisfaction
with (p) value 0.020, while job satisfaction significanlty influence the task perform-
ance with (p) value 0.004. Given the result, it can be inferred that the hypothesis H6b,
which states job satisfaction mediates the influence of the dimension of delay of grati-
fication on task performance, and the hypothesis H6g, which states job satisfaction
mediates the influence of the dimension of wasted time on the task performance, are
accepted. This finding is consistent with the following studies (Haroon, et al., 2012;
Miller, et al, 2001; Soleimani & Niazazari, 2011; and Yousef, 2001), which claim that
there is an influence of work ethic on job satisfaction, and studies arguing that there is
an influence of job satisfaction on performance (Yousef, 1998 and Muse & Stamper,
2007). The role of job satisfaction as mediation is supported by Yousef (2002) and
Iqbal, et al. (2012).

Affective commitment does not mediate the influence of work ethic dimensions
because the the variable does not influence the task performance with the (p) value of
0.309. Therefore, the hypotheses H7a, H7b, H7c, H7d, H7e, H7f, and H7g are re-
jected. This finding is in line with a study by Muse & Stamper (2007), concluding that
the influence of organizational support on task performance is not mediated by affec-
tive commitment, rather than by by job satisfation. In addition, study of Scotter, J.R.V.
(2000) reveals the influence of promotion eligibility, re-enlistment, and turnover on
the task performance is not mediated by affective commitment, rather than by job sat-
isfaction. However, these results differ from the a study by Anwar, et al. (2012),
showing that affective commitment mediates the influence of supervisor’s ethical
leadership on citizenship behavior.
 A. Wahyudi / Issues in Social and Environmental Accounting 3 (2013) 165-184 177

Conclusion
Given the findings discussed, it can be concluded that:
1. Not all work ethic dimensions in the concept of Multidimensional Work Ethic
Profile (MWEP): consisting of consist of centrality of work, delay of gratification,
hard work, leisure, morality/ethic, self-reliance, and wasted time directly influence
the task performance.
2. Among the work ethic dimensions in the concept of Multidimensional Work Ethic
Profile (MWEP), only the dimension of hard work which directly and significantly
influences the task performance.
3. The variable of job satisfaction mediates the influence of some dimensions of work
ethic on task performance, while the variable of affective commitment does not
mediate the influence of all work ethic dimensions on task performance.
4. There is a conformity between the concept of Multidimensional Work Ethic Profile
(MWEP) and the concept of religious work ethic, either Catholic Work Ethic,
Protestant Work Ethic, or Islamic Work Ethic.
5. Various rules and laws related have been used to improve the work ethic, job satis-
faction, affective commitment, and task performance of lecturers in Central Java.
The implication of the findings are that The government, the Ministry of Education
and Culture needs to improve the supervision of the application of rules and laws re-
lated to lecturers because it has been proven effectively to improve work ethic, job
satisfaction, affective commitment, and task performance of the lecturers. In addition,
the Ministry should always make an evaluation of various rules and laws on lecturers
performance and its implementation and make revision based on the current develop-
ment so that the lecturers can improve their work ethic and performance to produce
output of the three pillars of higher education: teaching (quality graduates), research
output (knowledge and technology), and social community service. Another implica-
tion of this study is that institutions where lecturers work need to apply a development
and training program in such way that they can increase their competence and, in turn,
their job satisfaction and performance.

Some inherent limitations of this study are that its sample size is limited to lecturers in
Central Java, one of the provinces in Indonesia so that generalization is related the
lectures in the area, thought the implication of this study also apply to others due to
the similarity of culture and regulations. The variables for works ethics used in this
study are limited to some component. This definition may be argued by other as not
being inclusive due to fact that the variable can be extended to include another dimen-
sions.

It is suggested that concept of religious work ethics (RWE) can be combined with
multidimensional work ethics profile (MWEP) in the further studies because they have
similarity so that a improved comprehensive model of work ethics can produced. In
addition, for future study, dimensions of MWEP can be related to various behavior
variables to have improved results.
178 A. Wahyudi et.al. / Issues in Social and Environmental Accounting 3 (2013) 165-184

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