Sifat Machiavellian dan Pertimbangan Etis :: Anteseden independensi dan perilaku Etis Auditor

Abstract

Penelitian ini didesain untuk mendapatkan pemahaman mengenai bagaimana respon auditor terhadap dilema etika. Landasan teori untuk penelitian ini adalah Machiavellianisme dan teori Cognitive Moral Development. Tujuan penelitian ini adalah untuk menginvestigasi: (1) hubungan sifat Machiavellian dan pertimbangan etis dengan independensi dan perilaku etis auditor, (2) hubungan antara independensi dan perilaku etis auditor. Individu dengan sifat Machiavellian tinggi dan pertimbangan etis rendah akan cenderung bertindak tidak independen dan berperilaku tidak etis. Kode etik profesi akuntan menyarankan bahwa independensi merupakan hal utama dalam aturan etis auditor. Independensi dalam auditing diartikan bahwa auditor tersebut tidak bias dalam pengujian audit, evaluasi hasil, dan dalam menerbitkan laporan audit. Berdasarkan teori tersebut, beberapa lima hipotesis dikembangkan untuk menginvestigasi: pertama hubungan antara sifat Machiavellian dan independensi auditor. Kedua, hubungan antara sifat Machiavellian dengan perilaku etis auditor. Ketiga, hubungan antara pertimbangan etis dengan independensi auditor. Keempat, hubungan antara pertimbangan etis dengan perilaku etis auditor dan kelima, menginvestigasi hubungan antara independensi dan perilaku etis auditor. Sebanyak 140 auditor digunakan untuk menguji kelima hipotesis dalam penelitian ini. Data dikumpulkan melalui mail survey dan diuji dengan analisis jalur dengan bantuan AMOS. Hasil penelitian menunjukkan bahwa individu dengan sifat Machiavellian tinggi akan cenderung bertindak tidak independen dan lebih cenderung berperilaku tidak etis. Independensi merupakan intervening variable dalam hubungan antara sifat Machiavellian dengan perilaku etis auditor This research is designed to gain an understanding of how auditor’s respond to realistic ethical dilemmas. Machiavellianism and Cognitive Moral Development theory are the basic theories in this study. The purpose of this study is to investigates: (1) the association Machiavellianism and ethical reasoning with auditor’s independence judgment and ethical behavior and (2) the relationship between auditor’s independence judgment and ethical behavior. Literature suggests that individual with high Machiavellian levels and lower ethical reasoning levels are more likely less independence and more likely agree with unethical behavior. Literature also suggests independence is the first subject addressed in the rules of conduct. Independence in auditing means taking an unbiased viewpoint in the performance of audit test, the evaluation of the results, and the issuance of audit report. Several hypothesis are developed to investigate: first the relationship between Machiavellianism and auditor’s independence judgment. Second, the relationship between Machiavellianism and ethical behavior. Third, relationship between ethical reasoning and auditor’s independence judgment. Fourth, the relationship between ethical reasoning and ethical behavior and the last is the relationship between auditor’s independence judgment and ethical behavior. A total of 140 auditors are used to examine the hypotheses. Data was collected by mail survey and tested by path analysis. Results indicate that individual with high Machiavellian levels is more likely to less independence and more likely to agree with unethical behavior.

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