Pengaruh Orientasi Etika, Locus Of Control Dan Budaya Organisasi Terhadap Perilaku Etis Akuntan (Studi Empiris Pada BUMN di kota Padang)
Abstract: This study
aims to obtain empirical evidence about influence of
ethic orientation (idealism, relativism), locus of control and organizational
culture to ethical behavior of accountants. Population in this research are
BUMN in Padang city, around 30 BUMN. Data used in this study are primary data.
This study used questionnaire to collect data from 44 respondents. Statistical
methods for data analysis is multiple regression analysis SPSS version 16.0 for
windows.
Results of study showed that
empirical evidence supports all the proposed
hypothesis: (1) idealism orientation has positive significant effect on
ethical behaviour with tcount > ttable is , 2,374 > 2,02269 and Sig.
0,023 < 0,05, (2) Relativism orientation doesn’t has effect on ethical
behaviour with tcount< ttable is -1,053 < 2,02269 and Sig 0,299 >
0,05). (3) locus of control has positive significant effect on ethical
behaviour with tcount > ttable is 2,141 > 2,02269 and Sig 0,039 <
0,05. (4) ) organizational culture has positive significant effect on ethical
behaviour with tcount > ttable is 3,320 > 2,02269 and Sig 0.002 < 0,05.
Penulis: Agung Atsani Putra
Kode Jurnal: jpakuntansidd150485
