PENGARUH PERSEPSI PERAN ETIKA DAN TANGGUNG JAWAB SOSIAL, SIFAT MACHIAVELLIAN, DAN PREFERENSI RISIKO TERHADAP PENGAMBILAN KEPUTUSAN ETIS (STUDI PADA KONSULTAN PAJAK DI KOTA MALANG)

Abstract

The purpose of this research is to find the effect of Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously and partially on Ethical Decision Making. The type of research is explanatory with the quantitative approach. The data collection method use s form of questionnaire. Samples are 34 respondents of Tax Practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Malang, Indonesia. The data analysis is descriptive and multiple linear regression. The result of research showes Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously effect significantly on Ethical Decision Making. Perceived Role of Ethics and Social Responsibility partially effect significantly on Ethical Decision Making. Machiavellian Behaviour and Risk Preference partially effect not significantly on Ethical Decision Making. The results test of determination coefficient showes that Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously give effect of 56,5% on Tax Practitioners’ Ethical Decision Making. Keywords : Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, Risk Preference, Ethical Decision Making ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama maupun parsial terhadap Pengambilan Keputusan Etis. Jenis penelitian adalah eksplanatori dengan pendekatan kuantitatif. Metode pengumpulan data dengan menggunakan kuesioner. Sampel sebanyak 34 Konsultan Pajak yang terdaftar di IKPI cabang Malang. Analisis data secara deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama berpengaruh signifikan terhadap Pengambilan Keputusan Etis. Persepsi Peran Etika dan Tanggung Jawab Sosial secara parsial berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Etis. Sifat Machiavellian secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Preferensi Risiko secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Hasil Pengujian koefisien determinasi menunjukkan bahwa Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama memberikan pengaruh sebanyak 56,5% terhadap Pengambilan Keputusan Etis. Kata kunci : Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, Preferensi Risiko, Pengambilan Keputusan Etis

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