Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations
DOI:
https://doi.org/10.26740/jaj.v10n1.p15-26Keywords:
Audit Conflict, Ethical Reasoning, Level of Education, Locus of Control (LOC), MachiavellianismAbstract
This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.
References
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Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11(3), 601617.
Trevino, L. K., & Youngblood, S. A. (1990). Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology, 75(4), 378385.
Tsui, J. S. L., & Gul, F. A. (1996). Auditors behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting, Organizations and Society, 21(1), 4151.
Zoraifi, R. (2005). Pengaruh Locus of Control, Tingkat Pendidikan, Pengalaman Kerja, dan Pertimbangan Etis Terhadap Perilaku Auditor dalam Situasi Konflik Audit. Jurnal Akuntansi Dan Bisnis, 5(1), 1226.
Chan, S. Y. S., & Leung, P. (2006). The Effects of Accounting Students Ethical Reasoning and Personal Factors on Their Ethical Sensitivity. Managerial Auditing Journal, 21(4), 436457. DOI:https://doi.org/10.1108/02686900610661432
Christie, R. (1970). Scale Construction. Studies in Machiavellianism, 1034. doi:10.1016/b978-0-12-174450-2.50007-5
Cohen, J. R., Pant, L. W., & Sharp, D. J. (1998). The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons, 12(3), 250. DOI: 10.12691/education-2-3-2
French, W., & Allbright, D. (1998). Resolving a Moral Conflict through Discourse. Journal of Business Ethics, 17(2), 177194. DOI: https://doi.org/10.1023/A:1005792208264
Fried, D., & Schiff, A. (1981). CPA switches and associated market reactions. The Accounting Review, 56(2), 326341.
Gordon, J. R. (1993). A Diagnostic Approach to Organizational Behavior.
Hidayat, W., & Handayani, S. (2010). Peran faktor-faktor individual dan pertimbangan etis terhadap perilaku auditor dalam situasi konflik audit pada lingkungan inspektorat Sulawesi Tenggara. Jurnal Mitra Ekonomi Dan Manajemen Bisnis, (1), 83112.
Jones, G. E., & Kavanagh, M. J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics, 15(5), 511523.
Keller, A. C., T. Smith, K., & Smith, L. M. (2007). Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants? Critical Perspectives on Accounting, 18(3), 299314.
Khomsiyah, K., & Indriantoro, N. (1998). Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta. The Indonesian Journal of Accounting Research, 1(1).
Knapp, M. C. (1985). Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. The Accounting Review, 60(2), 20211.
Kohlberg, L. (1981). The philosophy of moral development moral stages and the idea of justice.
Kraft, K. L., & Singhapakdi, A. (1991). The role of ethics and social responsibility in achieving organizational effectiveness: Students versus managers. Journal of Business Ethics, 10(9), 679686.
Kum-Lung, C., & Teck-Chai, L. (2010). Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender and Education Levels. International Journal of Marketing Studies, 2(1), 225232.
Lee, C., & Bobko, P. (1994). Self-efficacy beliefs: Comparison of five measures. Journal of Applied Psychology, 79(3), 364.
McPhail, K., & Walters, D. (2009). Accounting & Business Ethics (1st ed.). New York: Routledge.
Muawanah, U. (2000). Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis. Universitas Gadjah Mada.
Muawanah, U., & Indriantoro, N. (2001). Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi, dan Kesadaran Etis. Jurnal Riset Akuntansi Indonesia, 4(2).
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(34), 239258.
Ponemon, L. A., & Gabhart, D. R. L. (1990). Auditor independence judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research, 7(1), 227251.
Purnamasari, V. (2006). Sifat Machiavellian dan Pertimbangan Etis: Anteseden independensi dan perilaku Etis Auditor. In Simposium Nasional Akuntansi IX.
Rakhmat, J. (2007). Psikologi Komunikasi Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Reiss, M. C., & Mitra, K. (1998). The Effects of Individual Difference Factors on the Acceptability of Ethical and Unethical Workplace Behaviors. Journal of Business Ethics, 17(14), 15811593.
Richmond, K. A. (2003). Machiavellianism and Accounting: An Analysis of Ethical Behavior of US Undergraduate Accounting Student and Accountants. In Symposium on Ethics Research in Accounting. American Accounting Association.
Robbins, S. P. (1997). Perilaku Organisasi (Judul asli: Organizational Behavior, Alih bahasa: Dr. Hadyana Pujaatmaka. Jakarta: PT. Prenhallindo.
Susanty, F. I. (2002). Pengaruh Gender dan Locus of Control Terhadap Evaluasi Etika Bisnis Akuntan Publik. Universitas Gadjah Mada.
Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11(3), 601617.
Trevino, L. K., & Youngblood, S. A. (1990). Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology, 75(4), 378385.
Tsui, J. S. L., & Gul, F. A. (1996). Auditors behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting, Organizations and Society, 21(1), 4151.
Zoraifi, R. (2005). Pengaruh Locus of Control, Tingkat Pendidikan, Pengalaman Kerja, dan Pertimbangan Etis Terhadap Perilaku Auditor dalam Situasi Konflik Audit. Jurnal Akuntansi Dan Bisnis, 5(1), 1226.
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2018-10-29
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Sahla, W. A., & Iryanie, E. (2018). Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations. AKRUAL: Jurnal Akuntansi, 10(1), 15–26. https://doi.org/10.26740/jaj.v10n1.p15-26
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