The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

Abstract

This study was aimed to identify (1) the influence of religiosity on unethical behavior of State Civil Apparatus (Indonesian: Aparatur Sipil Negara, abbreviated as ASN) (2) the influence of work experience on unethical behavior of ASN (3) the influence of organizational culture on unethical behavior of ASN (4) the influence of Internal Control System (Indonesian: Sistem Pengendalian Internal, abbreviated as SPI) on unethical behavior of ASN. The sample of the study was the ASN of Aceh Working Units (Indonesian: Satuan Kerja Perangkat Aceh, abbreviated as SKPA) in Province Aceh and 2018 is the time horizon for the study. The number of samples were 103 people. The purposive sampling method was utilized as the data collection technique by using multiple linear regression analysis. The study indicated that (1) religiosity, work experience, organizational culture, and SPI did not significantly influence the unethical behavior of the ASN in implementing the official expenditure budget both simultaneously and partially (2) three out of four independent variables (namely; Religiosity, Work Experience, and SPI) showed the negative result of unethical behavior of the ASN while the Organizational Culture variable headed to its counterpart.