Riset Manajemen dan Akuntansi
Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020

DETERMINAN PERILAKU ETIS PEGAWAI

Sugiarti Sugiarti (Fakultas Ekonomi,Universitas Setia Budi Surakarta)
Eko Madyo Sutanto (Fakultas Ekonomi,Universitas Setia Budi Surakarta)



Article Info

Publish Date
04 Mar 2020

Abstract

The research aims to examine the causalities relationship between the intern control system and reward. The research method used with regression analysis. This research shows that reward can improve employee ethical behavior because internal control policies cannot improve employees’ ethical behavior. Human resource problems are still the main concern and support for companies to remain able to survive in the era of globalization. In order to improve the ethical behavior of an employee, it is emphasized the need for study policies regarding ethical issues. The sample in this study are employees who are civil servants in BPPKAD Surakarta. The purpose of this study is to determine the ethical behavior of employees who are influenced by the internal control system and reward. All data analysis techniques in this study used multiple linear regression and were carried out with the help of SPSS program. The results of this study are that the internal control system does not affect the ethical behavior of employees. While rewards affect employee ethical behavior. This shows that the internal control system policy has not been able to influence ethical behavior and the policy of increasing or decreasing rewards will have an impact on expected ethical behavior

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Journal Info

Abbrev

RMA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 ...