ETHICAL CLIMATE ANALYSIS IN ACCOUNTING DIVISION AT PTPN VIII BY EXPLORING THE SOCIAL RESPONSIBILITY CLIMATE

• Main Author: RIADI AKBAR/ 29115193, RIDHO
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/30451
• Institution: Institut Teknologi Bandung

Ethical climate is a view or perception prevailing in the type of organization. And the procedures used in the organization have ethical standards in regulating their behavior. It derives from the governance, values, norms and habit that exist within an organization. The issue of this research is determined by using the ethical climate research of PT. Perkebunan Nusantara VIII in Bandung head office on the accounting division. The Climate Ethical Questionnaire Result is low social responsibility climate. Thus, we can assume that there is a problem regarding these factors as perceived accounting division in PT. Perkebunan Nusantara VIII. <br /> <br /> <br /> Problem identification will be strengthened by conducting interviews with informants to gain a clear understanding of the problem of the low social responsibility climate in the accounting division. Informants were selected for their involvement in this issue for several years, their expertise and experience regarding employee conditions, and company conditions. In this study, the authors will use the Ethical Climate Framework to measure the factors that influence the low social responsibility climate as perceived accounting division. Current Reality Tree is used as a tool to identify the root cause of this issue in accordance with Ethical Climate Questionnaire Research. <br /> <br /> <br /> After measuring the problem using Ethical Climate Questionnaires, Ethical Climate Framework, and Current Reality Tree the root of the problem of the low social responsibility climate as perceived by the accounting division is from its organizational structure. The recommended solution in this research is repositioning of organizational structure. With 2 new repositioning recommended by the researcher hoping there will be no more error in differentiating CSR and PKBL divisions. And the CSR division is more visible from the point of view of the accounting division. <br />