It is not easy to detect irregularities committed by employees in the Agency of Culture and Tourism of East Kutai Regency with actions for personal gain that can harm the agency. The current study offers an overview of the Agency of Culture and Tourism of East Kutai Regency employees' moral awareness in terms of ethical work climate and moral awareness during Covid-19. The study sample was supported by 149 informants through questionnaires. With the OLS method, the empirical findings presented that friendship, team play, personal morality, and rules and procedures positively affect moral awareness because the probability achievement is below 5%. On the one hand, two variables (company interest and self-interest) posed a negative influence. The policy implications that can be applied are the need for close supervision and support from superiors, academics, practitioners, and the public with an accurate system to increase their moral awareness. The study presents discussion and implications to guide future studies.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.