PENGARUH BUDAYA ETIS ORGANISASI DAN ORIENTASI ETIKA TERHADAP
(Studi Empiris Tentang Pemeriksa Internal Bawasda)
SYAIKHUL FALAH, SE, M.SI
The problem of job culture is uncared ethics values, so necessary to public sector officer specially in supervisor institute to be sensitive on ethics problem. The purpose of this study is to investigate the effect of organizational ethical culture and ethical orientation (idealism - relativism) on ethical sensitivity (defined as the ability to recognize the ethical nature of a situation).
The sample in this research are officer Bawasda at Local Government of Kabupaten, Kota, and Provinci of Papua reform before. Total the questionnaire distributed counted 210 and able to be used 116. To examined these issues, a mailing survey was distributed to officer at BAWASDA local government Papua. The study use path analysis to examine the structural relationship among variables that affect officer sensitivity to ethical situation.
The results indicated that organizational ethical culture are affect idealism (p=0.000) but no relativism (p=0.493), because less training of standard inspection ethics to employee. Ethical orientation also have affect ethical sensitivity, especially relativism (p=0.025), but idealism (p=0.107), doesn’t significant though test the sign accepted. Scenario about failure in work as according to specified time, writing a prospective employer on client time, and subordinating judgment not assumed to harm
Keywords : organizational ethical culture, ethical orientation (idealism–elativism), ethical sensitivity
* Simposium Nasional Akuntansi 10 - Makassar
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