Pengaruh Budaya Etis Organisasi Dan Orientasi Etika Terhadap Sensitivitas Etika Pada Aparatur Inspektorat Kota Pariaman

Annisa Fitri - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


The purpose of this study is to knows about (1) influenced of organization ethical cultural to ethics sensitivitas at Inspectorate supervisor (auditor), (2) influenced of idealism orient ethics to ethics sensitivities at Inspectorate supervisor (auditor) , (3) influenced of idealism orient ethics to ethics sensitivitas at Inspectorate supervisor (auditor) Pariaman City.

This study is a causative descriptive study. The population in this study is all Inspectorate aparatur executing observation function and inspection at Pariaman City, which are 34 people. This study uses total sampling technique to get a sample, thus the total of 34 people can be used as a whole. This study is a primary. The data collection method uses the questionnaires. The method of data analysis uses a multiple analysis.

The findings in this study are (1) organization ethical cultural to ethics sensitivities at Inspectorate supervisorwhich level significant 0,028 < α = 0,05 or t count = 1,997 > t table = 1,710 and B 0,099 (2) idealism orient ethics to ethics sensitivities at Inspectorate supervisor (auditor) which level significant 0,036 > α = 0,05 atau t hitung = 2,213 > t tabel = 1,710, and B 0,296 (3) idealism orient ethics to ethics sensitivities at Inspectorate supervisor (auditor) Pariaman City which level significant 0,011 < α = 0,05 atau t hitung = -1,666 > t tabel = 1,710 and B -0,124

Based on This Study so that Suggestions to the inspectorate aparature of Pariaman city in the case of behavior organization ethical cultural should be improve coherence in related to compromise to ethical attitude.Improving moral values related to and idealism of relativisme. It is to more increase the Ethics Sensitivities that is ability in comprehending problems of ethics that happened so that more is behaving of professional again for institution to the fore its.

Keywords : Ethics Sensivities, Organization Ethical Cultural, Ethics Oriented


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References


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