Su’un Su’un^1♣, Syamsuri Rahim¹, Andi Nurwanah¹, Junaidi Junaidi² and Randy Ariyadita Putra³

¹Department of Accounting, Faculty of Economics and Business, Universitas Muslim Indonesia, Kota Makassar, Sulawesi Selatan, Indonesia

²Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Palopo, Kota Palopo, Sulawesi Selatan, Indonesia

³Department of Accounting, Faculty of Economics and Business, Institut Agama Islam Negeri Kendari, Kota Kendari, Sulawesi Tenggara, Indonesia

ABSTRACT

This research investigated the role of Love of Money (LOM) in influencing employees’ organisational commitment, which is mediated by ethics and pay satisfaction. The research applied a cross-sectional survey method to collect 680 participants among university employees in Sulawesi Selatan, Indonesia. Structural equation modelling (SEM) was used to examine the research hypotheses. The result showed that Love of Money plays an important role in employees’ commitment to organisations. Additionally, this study confirmed that employees’ ethics and pay satisfaction significantly mediated the relationship between Love of Money and organisational commitment. The t study provides insight into theoretical and managerial implications to help academicians and regulators improve organisations’ operation systems through the triangular Theory of Love. The current study was limited to Indonesian government employees; there is a future need to study employees’ attitudes and behaviours across cultures and regions.

Keywords: Love of Money, ethics, pay satisfaction, organizational commitment, triangular theory of love

^♣Corresponding Author: Su’un Su’un, Department of Accounting, Faculty of Economics and Business, Universitas Muslim Indonesia, Jalan Urip Sumoharjo Km 5, 90231, Makassar, Sulawesi Selatan, Indonesia; Email: muhammad.su’This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: +6285241203436