Pengaruh Idealisme, Relativisme, Komitmen Profesional, Komitmen Organisasi Terhadap Sensitivitas Etika Auditor Pada Perwakilan Bpkp Provinsi Riau

Na, Vika Apriliana (2019) Pengaruh Idealisme, Relativisme, Komitmen Profesional, Komitmen Organisasi Terhadap Sensitivitas Etika Auditor Pada Perwakilan Bpkp Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out whether in a realistic and simultaneous way of idealism, relativism, professional commitment and organizational commitment influence the ethical sensitivity of auditors in Pekanbaru. The population used in this study was all BPKP Representative Offices of the Riau Province Region which amounted to 98 auditors. The hypothesis in this study was tested using multiple linear regression methods, with the reason of using more than one independent variable in this study. This multiple regression analysis is processed using the SPSS for Windows version 17.0 program. The results of the study showed that Idealism, Relativism, Professional Commitment and Organizational Commitment Variables affect Ethical Sensitivity in the representatives of the Riau Province BPKP. Based on F test, obtained Ft. 48,606> Ftable 2.55 and P Value as much as 0,000 <0.05 which means F count> Ftable. This means that the independent variables together have an influence with the dependent variable. This means that Idealism, Relativism, professional commitment and organizational commitment jointly influence the Ethikapada Sensivity at the BPKP representative of Riau Province. Based on the calculation of the value of determination coefficient (R2) obtained a value of 0.533. This shows that Idealism, Relativism, professional commitment and organizational commitment contribute 53.3% to Ethical Sensitivity in the representatives of the Riau Province BPKP, while the remaining 46.7% are other variables not examined in this study.

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