PENGARUH BUDAYA ETIS ORGANISASI, KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA

Eko Arisaputra, Resti Yulistia
2011 Jurnal Kajian Akuntansi dan Auditing   unpublished
This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used 105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer
more » ... y to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn't significant effect on idealism. (4) professional commitment doesn't significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn't significant effect on ethical sensitivity.
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