Studi Determinan Perilaku Etis Mahasiswa Akuntansi

Main Article Content

Rita Wijayanti

Abstract

This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.

Article Details

How to Cite
Wijayanti, R. (2018). Studi Determinan Perilaku Etis Mahasiswa Akuntansi. Jurnal Ekonomi Modernisasi, 14(3), 142-156. https://doi.org/10.21067/jem.v14i3.2817
Section
Articles

References

Agoglia, C. P., Beaudoin, C., & Tsakumis, G. T. (2009). The effect of documentation structure and task-specific experience on auditors’ ability to identify control weaknesses. Behavioral Research in Accounting, 21(1), 1-17.

Agustini, S., & Herawati, N. T. (2013). Pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap sikap Etis mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha Singaraja. E-Journal Akuntansi Universitas Pendidikan Ganesha Singaraja, 1(1).

Al-ansari, E. M. (2000). Effect of Gender and Education on the Moral Reasoning of Kuwait University Students. Social Behaviour and Personality An International Journal, 30(1), 75-82.

Banowitz, M. F. (2002). Analysis and Comparison of the Moral Development of Students Required to Graduate with an Ethics Course. Ph.D. Dissertation, Florida International University, United States. ABI/UNFORM Global Database.

Dalton, D., & Radtke, R. R. (2013). The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing. Journal of Business Ethics, 117(1), 153-172.

Ghosh, D. & Crain, T. L. (2006). Experimental Investigation Of Ethical Standards and Preceived Probality On International Noncompriance. Behavior Reserch In Accounting, 8, 219-244.

Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro.

Goleman, D. (2005). Kecerdasan Emosi untuk Mencapai Puncak Prestasi. Cetakan Keenam. PT Gramedia Pustaka Utama, Jakarta. Diterjemahkan oleh Alex Tri Kuntjahyo Widodo dari Working with Emotional Intelligence.

Hartono. (2014). SPSS 16.0 Analisis Data Statistik dan Penulisan. Edisi Kedua. Yogyakarta: Pustaka Pelajar.

Lucyanda, J. & Endro, G. (2012). Faktor yang Mempengaruhi Perilaku Etis Mahasiswa Universitas Bakrie. Media Riset Akuntansi, 2(2), 113-142.

Maryani, T. & Ludigdo, U. (2001). Survei atas Faktor-faktor yang Mempengaruhi Sikap dan Perilaku Etis Akuntan. Jurnal TEMA, 2(1).

Muchlis, M. (2012). Pertimbangan Etis, Perilaku Machiavellian dan Gender Pengaruhnya terhadap Pengambilan Keputusan Etis. ASSETS, 2(1).

Murphy, P.R. (2012). Attitude, Machiavellianism, and the Rationalization of Misreporting. Accounting, Organizations and Society, 37(4), 242-259.

Najmudin, & Adawiyah, W. R. (2011). Studi tentang intervensi etika dan peningkatan moral mahasiswa. Jurnal Bisnis Dan Ekonomi (JBE), 18(1), 69–83.

Purnamasari, V., & Chrismastuti, A. A. (2006). Dampak Renforcement Contigency terhadap Hubungan Sifat Machiavellian dan Perkembangan Moral. Simposium Nasional Akuntansi (SNA) IX, Padang.

Ramly, Z., Chai, L. T., & Lung, C. K. (2008). Religiosity as a Predictor of Consumer Ethical Behaviour: Some Evidence from Young Consumers from Malaysia. Journal of Business Systems, Governance and Ethics, 3(4), 43-56.

Richmond, K. A. (2001). Ethical Reasioning, Machiavellian Behavior, and Gender: The Impact On Accounting Students Ethical Decision Making. Desertasi. Blackburg, Virginia.

Saputri, I.G. A. Y., & Wirama, D. G. (2015). Pengaruh Sifat Machiavellian dan Tipe Kepribadian pada Perilaku Disfungsional Auditor. E-Journal Ekonomi dan Bisnis, 4(2), 70-86.

Setyaniduta, G. I. P., & Hermawan, S. (2016). Sifat Machiavellian, Perkembangan Moral, Locus of Control, dan Pengaruhnya terhadap Dysfunctional Audit Behavior. National Seminar On Accounting and Finance. Universitas Negeri Malang.

Shafer, W. E. & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5) 695-720.

Soedjatmiko, Abdullah, H., & Nor Asiah. (2017). Pengaruh Pemahaman Kode Etik Profesi Akuntan terhadap Perilaku Etis pada Mahasiswa STIE Nasional Banjarmasin. DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis, 10(2), 18-35.

Sukmawati, N. L. G., Herawati, N. T., & Sinarwati, N. K.. (2014). Pengaruh Etika Profesi, Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Opini Auditor (Studi Empiris Pada Kantor Akuntan Publik Wilayah Bali). E-Journal S1 Akuntansi Universitas Pendidikan Ganesha, 2(1).

Tikollah, R., Triyuwono, I., & Ludigdo, U. (2006). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual terhadap Sikap Etis Mahasiswa Akuntansi (Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan), Simposium Nasional Akuntansi (SNA) IX, Padang.

Widyaningrum, T., & Sarwono, A. D. (2012). Analisis Sifat Machiavellian dan Pembelajaran Etika terhadap Sikap Etis Akuntan dan Mahasiswa Akuntan. Jurnal Akuntansi dan Sistem Teknologi Informasi, 9(1), 65-75.

Woodbine, G., & Chou, T. (2003). Consumer Ethics: The Nexus between Religious Affiliation and The Perception of Business Students in the Asian Region. Indonesian Management and Accounting Research, 2(1).

Yuliana, & Cahyonowati, N. (2012). Analisis Pengaruh Persepsi Pentingnya Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Keputusan Etis terhadap Niat Berpartisipasi dalam Penghindaran Pajak (Studi Empiris pada Konsultan Pajak di Semarang). Diponegoro Journal of Accounting, 1(1), 1-13.

Zirman, & Basri, Y. M. (2014). Machiavellianisme, Etika, dan Tanggung Jawab Sosial: Keputusan Etis dalam Penghindaran Pajak. JSAI, 1(1), 73-84.

Zohar, D. & Marshall, I. (2002). SQ: Memanfaatkan SQ dalam Berpikir Holistik untuk Memaknai Kehidupan. Cetakan Kelima. Mizan, Bandung. Diterjemahkan oleh Rahmani Astuti, Ahmad Nadjib Burhani & Ahmad Baiquni dari SQ: Spiritual Intelligence-The Ultimate Intelligence.