Linking perceived supervisor listening with OCBIP in Islamic financial institution: multiple mediation approach

IF 2.5 Q2 BUSINESS, FINANCE

Journal of Islamic Accounting and Business Research Pub Date : 2024-05-01 DOI:10.1108/jiabr-09-2023-0291

Muhammad Zakiy, Khairiza Ramadhani

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引用次数: 0

Abstract

Purpose

The purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several mediating variables as a link.

Design/methodology/approach

The research was conducted using a purposive sampling technique with a total sample of 100 employees in Islamic financial institutions (IFIs). The collected data were analyzed using SEM-PLS.

Findings

The results of this study indicate that PSL is one of the factors that can improve OCBIP attitudes among employees of IFIs. In addition, this study also shows the role of job motivation and satisfaction in mediating the relationship between PSL and OCBIP. However, the results do not indicate affective commitment.

Practical implications

Based on the results of this study, the leadership of IFIs must be able to develop superior attitudes in OCBIP to increase employee motivation and satisfaction and help increase company productivity.

Originality/value

This study confirms the importance of the role of leaders in shaping positive employee behavior and strengthens the literature related to OCBIP variables that can be used for Islamic-based organizations.

查看原文本刊更多论文

将伊斯兰金融机构中感知到的上司倾听与 OCBIP 联系起来：多重调解方法

目的本研究旨在确定感知主管倾听（PSL）对员工组织公民行为伊斯兰视角（OCBIP）的作用，并将几个中介变量作为联系纽带。研究结果研究结果表明，PSL 是改善伊斯兰金融机构员工 OCBIP 态度的因素之一。此外，本研究还显示了工作动机和满意度在 PSL 与 OCBIP 之间的中介作用。实践意义根据本研究的结果，伊斯兰金融机构的领导层必须能够培养员工对 OCBIP 的良好态度，以提高员工的积极性和满意度，并帮助提高公司的生产力。原创性/价值本研究证实了领导者在塑造员工积极行为方面所起作用的重要性，并加强了与 OCBIP 变量相关的文献，可用于伊斯兰组织。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.