PENGARUH BUDAYA ETIS ORGANISASI, IDEALISME, DAN RELATIVISME TERHADAP SENSITIVITAS ETIKA AUDITOR (Studi pada Aparatur Inspektorat Pemerintah Kabupaten Buleleng)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya etis organisasi dan orientasi etika (idealisme dan relativisme) baik secara parsial maupun simultan terhadap tingkat sensitivitas etika auditor. Variabel dalam penelitian ini terdiri dari variabel bebas budaya etis organisasi, idealisme, dan relativisme, serta variabel terikat sensitivitas etika. Populasi dalam penelitian ini adalah seluruh aparatur Inspektorat Pemerintah Kabupaten Buleleng yang berjumlah 21 orang dan sekaligus digunakan sebagai sampel. Metode pengumpulan data dilakukan dengan survei kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 19. Hasil penelitian menunjukkan bahwa (1) budaya etis organisasi berpengaruh signifikan terhadap sensitivitas etika auditor, (2) idealisme berpengaruh signifikan terhadap sensitivitas etika auditor, (3) relativisme berpengaruh signifikan terhadap sensitivitas etika auditor, (4) budaya etis organisasi, idealisme, dan relativisme secara simultan berpengaruh signifikan terhadap sensitivitas etika auditor.
Kata Kunci : Budaya Etis Organsasi, Idealisme, Orientasi Etika, Relativisme, Sensitivitas Etika.

This study was aimed at finding out the effect of organization’s ethic culture and ethic orientation (idealism and relativism) both partially and simultaneously on auditor ethic sensitivity. The variables in this study consisted of independent variables (organization’s ethic culture, idealism, and relativism) and a dependent variable (ethic sensitivity). The population consisted of all of the Buleleng regency government inspectorate apparatus ( with total number of 21) and were at the same time used as the sample. The method of data collection was survey questionnaire. The technique of data analysis was multiregression analysis with the aid of SPSS version 19 software. The results showed that (1) organization’s ethic culture had a significant effect on auditor ethic sensitivity, (2) idealism had a significant effect on auditor ethic sensitivity, (3) relativism had a significant effect on auditor ethic sensitivity, (4) organization’s ethic culture, idealism, and relativism simultaneously had a significant effect on auditor ethic sensitivity.
keyword : Organization’s Ethic Culture, Idealism, Ethic Orientation, Relativism, Ethic Sensitivity