INDIKASI MACHIAVELLIANISM DALAM PEMBUATAN KEPUTUSAN ETIS AUDITOR PEMULA



Febryandhie Ananda, Dewi Zulvia

Abstract


This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation.

 

Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. Machiavellianism tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.


Keywords


accountant; ethical decisions; machiavelliansm

Full Text:

PDF INDONESIA

Article Statistics

Abstract View : 0 Times
PDF INDONESIA : 0 Downloaded

References


Ananda, F., Putra, R. D., & Hendrastyo, V. S. (2017). Kesuksesan Implementasi System Application Product (SAP) studi kasus di PT. Semen Padang. Jurnal Pundi, 1(1), 1–10. https://doi.org/10.31575/jp.v1i1.4

Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14, 433–444. https://doi.org/10.1007/BF00872085

Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/acch.1999.13.4.365

Hogan, C. E., Rezaee, Z., Riley, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing, 27(2), 231–252. https://doi.org/10.2308/aud.2008.27.2.231

Jooste, L. (2013). Investigating ethical perceptions of short-term earnings management practices. International Journal of Emerging Markets, 8(3), 282–299. https://doi.org/http://dx.doi.org/10.1108/17468801311330338

Murphy, P. R. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242–259. https://doi.org/10.1016/j.aos.2012.04.002

Rosenzweig, K., & Fisher, M. (1994). Is Managing Earnings Ethically Acceptable? Management Accounting, 75(9), 31–34.

Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5), 372–392. https://doi.org/10.1108/02686901111129553

Singhapakdi, A. (1993). Ethical perceptions of marketers: The interaction effects of machiavellianism and organizational ethical culture. Journal of Business Ethics, 12(5), 407–418. https://doi.org/10.1007/BF00882031

Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01), 131–139.

Wells, J. T. (2004). New Approaches to Fraud Deterrence. Journal of Accountancy, 197(2), 72–76.

Wicker, A. W. (1969). Attitudes versus Actions: The Relationship of Verbal and Overt Behavioral Responses to Attitude Objects. Journal of Social Issues, 25(4), 41–78. https://doi.org/10.1111/j.1540-4560.1969.tb00619.x

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


Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Febryandhie Ananda, Dewi Zulvia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Published by LLDIKTI Wilayah X

Khatib Sulaiman Street Padang
West Sumatera, Indonesia
Phone: +62751705637
Fax: +62751705637
Email: [email protected]

E ISSN 2477-7862