PENGARUH ORIENTASI ETIS DAN GENDER TERHADAP ETHICAL JUDGEMENT MAHASISWA AKUNTANSI (StudiEmpirisPadaMahasiswa Akuntansi di Universitas Negeri Padang)

Randy Pratama - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study was to investigate the influence of idealism, relativism and gender against Ethical Judgments. This study focused on students majoring in accounting Undergraduate years 2013, 2014 and 2015 has taken the course of the audit in the Faculty of Economics State University of Padang. Data collection methods are purposive sampling. Types of data used in this research is the data subject in which type of research data in the form of opinions, attitudes, experiences, or the characteristics of a group of a person who is a subject of research (the respondents). The data source in the research is primary data. In this research show that there are positive influences between Idealism against the Ethical Judgement, whereas negative influences among Relativism towards an Ethical Judgement. Meanwhile, the results of the study could not prove that women tend to be more ethical in an Ethical audit accounting student judgemet has taken courses on auditing State University of Padang in dealing with ethical dilemmas.

 

Keywords: Ethical Orientation, idealism, relativism, ethical judgement, gender and auditing


Full Text:

PDF

References


Barnett, T., K.Bass, dan G. Brown. 1994. “Ethical Ideology and Ethical Judgement Regarding Ethical issues in Business.”Journal of Business Ethics, vol 13, 469-480

Becker S.W. 1967.“Discussion on the Effect of Frequency of Feedback and Attitude and Performance”Empirical Research in Accounting: Selected Studies, 225-228

Chan, Samuel. 2006. “The Effects of Acounting Students' Ethical Reasoning and Personal Factors on Their Ethical Sensitivity."Managerial AuditingJournal, Vol. 21, No. 4, pp 436-457.

Cohen R. Jeffrey, Laurie W. Pant and David J. Sharp. 1998. “The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluation, Ethical Intentions and Ethical Orientation of Potential Public Accounting Recruits.” Accounting Horizons, 12, September, 250-270

Coate, C and Frey, K. 2000. “Some Evidence on the Ethical Disposition of Accounting Students: Context and Gender Implications”. TeachingBusiness Ethis. Vol 4 No 4, pp 379-404.

Dewi, Sinta R. 2006. “Gender Mainstreaming: Feminisme, Gender dan Transformasi Institusi”.Jurnal perempuan. No. 50.

Falah, Syaikhul. 2007. Pengaruh Budaya Etis Organisasi dan Orientasi Etika Terhadap Sensitivitas Etika (Studi Empiris Tentang Pemeriksaan Internal Bawasda). Simposium Nasional Akuntansi X. Makassar 26-28 Juli.

Forsyth, D.R. 1980. “A taxonomy of ethical ideologies”, Journal of Personality and Social Psychology, Vol. 39, pp. 175-84.

Gilligan, C. 1982. “In a Different Voice” Cambridge, MA, Harvard University Press.

Hartikainen, O dan Torstila, S. 2004. “Job-related Ethical Judgment In The Finance Profession” Journal of Applied Finance, 14(1), pp. 62–76.

Hunt, S. D dan Vitell. 1986. “A General Theory of Marketing Ethics.” Journal ofMacromarketing 6 (Spring) pp. 5 – 16

Idris. 2010. Aplikasi Model Analisis Data Kuantitatif dengan Program SPSS. Edisi Revisi III. Fakultas Ekonomi Universitas Negeri Padang.

Jamilah et al. 2007. “Pengaruh Gender,Tekanan Ketaatan, DanKompleksitas Tugas TerhadapAudit Judgment.” SNA XMakasar. 26-28 Juli.

Joan Ballantine dan Patricia Mccourt. 2011. “The Impact of Ethical Orientation and Gender on Final Year Undergraduate Auditing Students' Ethical Judgments.” Accounting Education: an international journal Vol. 20, No. 2, 187–201, April 2011

Joseph, Berry dan Deshpande. 2010. “Factors That Impact The Ethical Behavior Of College Students.” Contemporary Issues InEducation Research. Volume 3, Number 5.

Khomsiyah dan Nur Indriantoro. 1998.“Pengaruh Orientasi Etika terhadapKomitmen, dan Sensitivitas EtikaAuditor Pemerintah di DKI Jakarta.”Jurnal Riset Akuntansi Indonesia Vol 1 (1) Jan: 13-28.

Kielhofner, G. & Forsyth, K. 2001. “Measurement properties of a client self-report for treatment planning and documenting therapy outcomes.”Scandinavian Journal of Occupational Therapy, 8, 131-139.

Kohlberg, Lawrence 1973. "The Claim to Moral Adequacy of a Highest Stage of Moral Judgment". Journal of Philosophy 70: 630–646.

Kusuma, H. dan W.A. U. Sari.2003. ”Manajemen Laba oleh perusahaan Pengakuisisi Sebelum Marger dan Akuisisi di Indonesia.” Jurnal Akuntansidan Auditing Indonesia Vol. 7, No. 1 (Juli): 21-36.

Malone, F. L. 2006. “The EthicalAttitudes os AccountingStudents.” Journal of The American Academy of Business, Vol.8, No.1: 142-146.

Marques, P. A. dan Azevedo-Pereira, J. 2009. “Ethical Ideology and Ethical Judgments in The Portuguese Accounting Profession.” Journal of Business Ethics, 86(2), pp. 227–242.

Mohamed, Saat.2012. “Ethical Challenges in The Workplace: Are These Future Engineers Prepared.” Procedia - Social and Behavioral Sciences 40 ( 2012 ) 269 – 273.

Myers, David. G. 2012. Psikologi Sosial. Jakarta : Salemba Empat.

Nugraha, Aditya Purba. 2015. “Pengaruh Gender, Pengalaman Kerja, Keahlian Auditor dan Tekanan Ketaatan Terhadap Auditor Judgment dengan Kompleksitas Tugas sebagai Variabel Moderasi pada BPK RI Jawa Tengah.” Diseatasi. Universitas Diponegoro.

Outi Hartikainen dan Sami Torstila. 2004. ”Job-Related Ethical Judgment inthe Finance Profession.”Journal og applied finance spring summer 2004.

Patricia Casey Douglas. 2011. “The Effect of Organizational Culture and Ethical orientation on Accountants’ ethikal judgments”Journal of Business Ethics34: 101–121, 2001.

Pereira, Azevedo. 2009. “Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession”Journal of Business Ethics, Volume 86, Issue 2, pp 227–242

Rest, J. dan Narvaez, D 1991. “The college experience and moral development.” Handbook of moral behavior and development, Vol. 2 pp. 229-245.

Reiss, Michelle C dan Kaushik Mitra. 1998. “The Effect of Individual Difference Faktors on the Acceptibility of Ethical and Unethical Workplace Behaviors.” Journal of Business Ethics 17: 1581-1593.

Revita, Mardawati. 2016. “The Influence of Ethical Orientation, Gender, dan Ethics Knowledge on The Perception of Accounting Students on Accountant’s Unethical Behavior.”Jurnal profita edisi 6 tahun

Sankaran, S dan Bui, T. 2003. “Ethical Attitudes Among Accounting Majors: An Empirical Study.” Journal of the American Academy of Business. Vol 3 No 1, pp 71-77.

Shaheen, Mansori et al. 2015 “Do Individual Traits Associate with Ethical Judgment” Journal of Management and Sustainability; Vol. 5, No. 3; 2015.

Siti Mutmainah. 2006. “Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Jakarta Periode 2001-2004”. SNA IX Padang. 23-26 Agustus.

Syamsul, Rahim. 2013 “Gender differences on the influence of ethical judgment and moral reasoning toward budget slack behavior in publik sektor”Journal of contemporary research in busines. Institute of Interdisciplinary Business Research Vol 5, No 2

Wibowo, Agung. 2005. “Pengaruh KodeEtik Akuntan, Personal Ethical Philosophy, Corporate EthicalValue terhadap Persepsi Etis danPertimbangan Etis Auditor.” TesisProgram Pascasarjana MagisterSains Akuntansi UniversitasDiponegoro.

William A. Weeks et al. 1994. “The Effects of Genderand Career Stage on Ethical Judgment.” Journal of Business Ethics 20.

http://bisnis.liputan6.com/read/2967413/ada-kasus-ott-bpk-diminta-audit-ulang-laporan-keuangan-kemendes