Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok

Aprina Nugrahesthy Sulistya Hapsari, Aida Sari Situmeang, Intiyas Utami

Abstract


This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision.  It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The independent variable is the ethical decision, and the dependent variables are Machiavellian character and obedience pressure.  The result of this research shows that obedience pressure has causal effect on ethical decision. The Machiavellian characteristic gives a negative effect on the decision of the subject under high obedience pressure. Decision made under high obedience pressure and in group decision-making result in a higher ethical decision compared to the decision made individually. Whereas, the subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which results in ethical decision making.


Keywords


Machiavelli characteristic; obedience pressure; etichal decision

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References


Abdolmohammadi, M. J., & Reeves, M. F. (2003). Does Group Reasoning Improve Ethical Reasoning? Business & Society Review (00453609), 108(1), 127–137. https://doi.org/ 10.1111/1467-8594.00001

Ashton, R. H., & Kramer, S. S. (1980). Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research, 18(1), 1–15. https://doi.org/10.2307/ 2490389

Baird, J. E., & Zelin Ii, R. C. (2009). An Examination of the Impact of Obedience Pressure on Perceptions of Fraudulent Acts and the Likelihood of Committing Occupational Fraud. Journal of Forensic Studies in Accounting & Business, 1(1), 1–14.

Barnett, T., & Valentine, S. (2004). Issue contingencies and marketers’ recognition of ethical issues, ethical judgments and behavioral intentions. Journal of Business Research, 57(4), 338–346. https://doi.org/10.1016/S0148-2963 (02)00365-X

Christie, R., & Geis, F. (1970). Studies in machiavellianism. New York: Academic Press, Inc (London) Ltd.

Davis, S., DeZoort, F. T., & Kopp, L. S. (2006). The Effect of Obedience Pressure and Perceived Responsibility on Management Accountants’ Creation of Budgetary Slack. Behavioral Research in Accounting, 18(1), 19–35. https://doi.org/ 10.2308/bria.2006.18.1.19

Desplaces, D. E., Melchar, D. E., Beauvais, L. L., & Bosco, S. M. (2007). The impact of business education on moral judgment competence: An empirical study. Journal of Business Ethics, 74(1), 73–87. https://doi.org/10.1007/s10551-006-9221-3

DeZoort, F. (1997). An investigation of audit committees’ oversight responsibilities. Abacus, 33(2), 208–227. https://doi.org/10.1111/1467-6281.00012

Dezoort, F. T., & Lord, A. T. (1994). An Investigation of Obedience Pressure Effects on Auditors’ Judgments. Behavioral Research in Accounting.

Faisal. (2007). Investigasi Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan Komitmen dan Moral Reasoning terhadap Keputusan Auditor. Jurnal Bisnis Manajemen Dan Ekonomi, 1–29.

Ford, R., & Richardson, W. (1994). Ethical decision making : A review of the empirical literature. Journal of Business Ethics, 13(3), 205–221. https://doi.org/10.1007/BF02074820

Ghosh, D., & Crain, T. L. (1996). Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Noncompliance. Behavioral Research in Accounting, 8, 219–244.

Goodwin, J., & Yeo, T. Y. (2001). Audit Independence and Objectivity : Evidence from Singapore. International Journal of Auditing (Vol. 125). https://doi.org/10.1111/j.1099-1123. 2001.00329.x

Hartmann, F. G. H., & Maas, V. S. (2010). Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27–49. https://doi.org/ 10.2308/bria.2010.22.2.27

Holloman, C. R., & Hendrick, H. W. (1971). Problem Solving In Different Sized Groups. Personnel Psychology, 24(3), 489–500. https://doi.org/ 10.1111/j.1744-6570.1971.tb00372.x

Isenberg, D. J. (1986). Group Plarization: A Critical Review and Meta-Analysis. Journal of Personality and Social Psychology, 50(6), 1141–1151. https://doi.org/http://dx.doi.org/ 10.1037/0022-3514.50.6.1141

Jones, T. M. (1991). Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. Academy of Management Review, 16(2), 366–395. https://doi.org/10.5465/ AMR.1991.4278958

Larkin, J. M. (2000). The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics, 23(4), 401–409. https://doi.org/ 10.1023/A:1006150718834

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Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215–235. https://doi.org/10.1016/S0361-3682 (00)00022-2

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Milgram, S. (1963). Behavioral Study of obedience. The Journal of Abnormal and Social Psychology, 67(4), 371–378. https://doi.org/ 10.1037/h0040525

O’Leary, C., & Pangemanan, G. (2007). The effect of groupwork on ethical decision-making of accountancy students. Journal of Business Ethics, 75(3), 215–228. https://doi.org/10.1007/ s10551-006-9248-5

Paolillo, J. G. P., & Vitell, S. J. (2002). An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making. Journal of Business Ethics, 35(1), 65–74. https://doi.org/ 10.1007/BF00382939

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Purnamasari, V., & Chrismastuti, A. (2006). Dampak Reinforcement Contigency Terhadap Hubungan Sifat Machiavellian dan Perkembangan Moral. In Simposium Nasional Akuntansi 9 (pp. 1–25). Padang.

Rahayu, D. S., & Faisal. (2005). Pengaruh komitmen terhadap respon auditor atas tekanan sosial: sebuah eksperimen. Akuntansi Dan Auditing Indonesia, 9(1), 15–28.

Rest, J. R. (1979). Development in judging moral issues. Minneapolis, MN: University of Minnesota Press.

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Robinson, J. P., & Shaver, P. R. (1973). Measures of Social Psychological Attitudes. Ann Arbor, MI: Institute for Social Research, The University of Michigan.

Rochman, Y. (2014). Pengaruh Kompetensi, Tekanan Ketaatan, Pengalaman Auditor Terhadap Pendeteksian Temuan Berindikasi Fraud dengan Independensi Sebagai Variabel Intervening. Universitas Trunojoyo, Jawa Timur.

Abdolmohammadi, M. J., & Reeves, M. F. (2003). Does Group Reasoning Improve Ethical Reasoning? Business & Society Review (00453609), 108(1), 127–137. https://doi.org/ 10.1111/1467-8594.00001

Ashton, R. H., & Kramer, S. S. (1980). Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research, 18(1), 1–15. https://doi.org/10.2307/ 2490389

Baird, J. E., & Zelin Ii, R. C. (2009). An Examination of the Impact of Obedience Pressure on Perceptions of Fraudulent Acts and the Likelihood of Committing Occupational Fraud. Journal of Forensic Studies in Accounting & Business, 1(1), 1–14.

Barnett, T., & Valentine, S. (2004). Issue contingencies and marketers’ recognition of ethical issues, ethical judgments and behavioral intentions. Journal of Business Research, 57(4), 338–346. https://doi.org/10.1016/S0148-2963 (02)00365-X

Christie, R., & Geis, F. (1970). Studies in machiavellianism. New York: Academic Press, Inc (London) Ltd.

Davis, S., DeZoort, F. T., & Kopp, L. S. (2006). The Effect of Obedience Pressure and Perceived Responsibility on Management Accountants’ Creation of Budgetary Slack. Behavioral Research in Accounting, 18(1), 19–35. https://doi.org/10.2308/bria.2006.18.1.19

Desplaces, D. E., Melchar, D. E., Beauvais, L. L., & Bosco, S. M. (2007). The impact of business education on moral judgment competence: An empirical study. Journal of Business Ethics, 74(1), 73–87. https://doi.org/10.1007/s10551-006-9221-3

DeZoort, F. (1997). An investigation of audit committees’ oversight responsibilities. Abacus, 33(2), 208–227. https://doi.org/10.1111/1467-6281.00012

Dezoort, F. T., & Lord, A. T. (1994). An Investigation of Obedience Pressure Effects on Auditors’ Judgments. Behavioral Research in Accounting.

Faisal. (2007). Investigasi Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan Komitmen dan Moral Reasoning terhadap Keputusan Auditor. Jurnal Bisnis Manajemen Dan Ekonomi, 1–29.

Ford, R., & Richardson, W. (1994). Ethical decision making : A review of the empirical literature. Journal of Business Ethics, 13(3), 205–221. https://doi.org/10.1007/BF02074820

Ghosh, D., & Crain, T. L. (1996). Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Noncompliance. Behavioral Research in Accounting, 8, 219–244.

Goodwin, J., & Yeo, T. Y. (2001). Audit Independence and Objectivity : Evidence from Singapore. International Journal of Auditing (Vol. 125). https://doi.org/10.1111/j.1099-1123. 2001.00329.x

Hartmann, F. G. H., & Maas, V. S. (2010). Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27–49. https://doi.org/ 10.2308/bria.2010.22.2.27

Holloman, C. R., & Hendrick, H. W. (1971). Problem Solving In Different Sized Groups. Personnel Psychology, 24(3), 489–500. https://doi.org/ 10.1111/j.1744-6570.1971.tb00372.x

Isenberg, D. J. (1986). Group Plarization: A Critical Review and Meta-Analysis. Journal of Personality and Social Psychology, 50(6), 1141–1151. https://doi.org/http://dx.doi.org/10.1037/0022-3514.50.6.1141

Jones, T. M. (1991). Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. Academy of Management Review, 16(2), 366–395. https://doi.org/10.5465/AMR.1991. 4278958

Larkin, J. M. (2000). The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics, 23(4), 401–409. https://doi.org/10.1023/ A:1006150718834

Loe, T. W., Ferrell, L., & Mansfield, P. (2000). A Review of Empirical Studies Assessing Ethical Decision Making in Business. Journal of Business Ethics, 25(3), 185–204. https://doi.org/ 10.1023/A

Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215–235.

https://doi.org/10.1016/S0361-3682 (00)00022-2

Louwers, T., Ponemon, L., & Radke, R. (1997). Examining Accountants’ Ethical Behavior: A Review and Implications for Future Research. In V. Arnold & S. G. Sutton (Eds.), Behavioral Accounting Research: Foundation and Frontiers, (pp. 188–221). Sarasota: American Accounting Association.

Malik, A. (2017). Mitra Ernst & Young Indonesia Didenda Rp 13 Miliar di AS. Tempo.Co.

Milgram, S. (1963). Behavioral Study of obedience. The Journal of Abnormal and Social Psychology, 67(4), 371–378. https://doi.org/ 10.1037/h0040525

O’Leary, C., & Pangemanan, G. (2007). The effect of groupwork on ethical decision-making of accountancy students. Journal of Business Ethics, 75(3), 215–228. https://doi.org/10.1007/ s10551-006-9248-5

Paolillo, J. G. P., & Vitell, S. J. (2002). An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making. Journal of Business Ethics, 35(1), 65–74. https://doi.org/ 10.1007/BF00382939

Pierce, B., & Sweeney, B. (2010). The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants. International Journal of Auditing, 14(1), 79–99.https://doi.org/10.1111/j.1099-1123.2009.0 0404.x

Purnamasari, V. (2006). Sifat machiavellian dan pertimbangan etis: antiseden independensi dan perilaku etis auditor. In Simposium Nasional Akuntansi 9.

Purnamasari, V., & Chrismastuti, A. (2006). Dampak Reinforcement Contigency Terhadap Hubungan Sifat Machiavellian dan Perkembangan Moral. In Simposium Nasional Akuntansi 9 (pp. 1–25). Padang.

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Robinson, J. P., & Shaver, P. R. (1973). Measures of Social Psychological Attitudes. Ann Arbor, MI: Institute for Social Research, The University of Michigan.

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DOI: https://doi.org/10.24815/jdab.v5i1.8030

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Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

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