PENGARUH NILAI PERSONAL DAN PENALARAN MORAL TERHADAP SIKAP AKUNTABILITAS LINGKUNGAN : Studi Empiris pada Himpunan Pengusaha Muda Indonesia Kota Bandung

Fakhor, Hilmi Mutashim (2014) PENGARUH NILAI PERSONAL DAN PENALARAN MORAL TERHADAP SIKAP AKUNTABILITAS LINGKUNGAN : Studi Empiris pada Himpunan Pengusaha Muda Indonesia Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh nilai personal (universalism, power dan tradition)dan penalaran moralterhadap sikap akuntabilitas lingkungan yaitu dukungan adanya akuntabilitas lingkungan. Populasi penelitian ini adalah anggota Himpunan Pengusaha Muda Indonesia Kota Bandung.Sampel yang digunakan dalam penelitian ini berjumlah 55 pengusaha yang diperoleh dengan menggunakan Simple Random sampling. Data yang digunakanadalah data primer yang dikumpulkanmelaluipenyebarankuesioner. Pada prosesmenganalisis data, penelitianinimenggunakanpengujianstatistikanalisisregresi linear berganda. Hasil dari penelitian ini menunjukan bahwa secara individuketiga tipe nilai personal (universalism, power dan tradition) mempunyai pengaruhpositif namun tidak signifikanterhadap sikap akuntabilitas lingkungan. Demikian pula penalaran moral menunjukan pengaruh positif namun tidak signifikan terhadap sikap akuntabilitas lingkungan. Adapun hasil pengujian secara bersama-sama(simultan) antara variabel nilai personal dan penalaran moral terhadap sikap akuntabilitas lingkungan menunjukan pengaruh yang signifikan. This research aims to empirically examine the influence of personal values (Universalism, power and tradition) and moral reasoning to attitude of environmental accountability, thatenvironmental accountability supporting. The research population is a member of the Indonesian Young Entrepreneurs Association in Bandung. The sample used in this study which were to 55 entrepreneurs obtained by using simple random sampling. The data used is primary data collected through questionnaires. In the process of analyzing the data, this study use statistical testingmultiple linear regression analysis. The results of this study indicate that the three type of personal values (Universalism, power and tradition)have a positiveeffect but not significant on the attitude of environmental accountability. Similarly, moral reasoning showed a positiveeffect but not significant on the attitude of environmental accountability. The test results together (simultaneously) between the variables of personal values and moral reasoning to the accountability of environmental attitudes showed a significant effect.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA FAK p-2014 ; Pembimbing : I. Alifira Sofia.
Uncontrolled Keywords: nilai personal, penalaran moral, universalism, power, tradition, dan akuntabilitas lingkungan
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Staf Koordinator 3
Date Deposited: 05 Aug 2015 02:51
Last Modified: 05 Aug 2015 02:51
URI: http://repository.upi.edu/id/eprint/15601

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