Budisusetyo, Sasongko (2014) Pengaruh Karakter Moral Terhadap Pengambilan Keputusan Etis Akuntan Publik Dengan Moderasi Iklim Etis Organisasi Dan Intensitas Persaingan Kantor Akuntan Publik. Doctor thesis, Universitas Brawijaya.
Abstract
Laporan auditor independen hasil pekerjaan akuntan publik berdampak kepada banyak pihak. Masing-masing pihak memiliki berbagai macam kepentingan yang berbeda. Konflik kepentingan ini menghadapkan akuntan publik ke dalam situasi dilema etis. Akuntan publik diharuskan membuat keputusan yang mungkin berdampak tidak menguntungkan salah satu pihak. Penelitian ini bertujuan meneliti proses pengambilan keputusan etis auditor dalam situasi dilema etis. Ada faktor personal serta faktor lingkungan yang mempengaruhi pengambilan keputusan etis. Penelitian ini menguji variabel karakter moral sebagai variabel personal serta dua variabel lingkungan, yaitu pengaruh iklim etis organisasi dan intensitas persaingan kantor akuntan publik terhadap pengambilan keputusan etis. Penelitian ini menggunakan data primer. Data penelitian diperoleh dari kuesioner yang disebarkan kepada akuntan publik Ada 129 responden akuntan publik yang menjawab untuk dianalisis hasilnya. Analisis penelitian menggunakan WarpPLS. Hasil penelitian ini membuktikan secara empiris bahwa pengambilan keputusan etis dipengaruhi oleh karakter moral. Karakter moral adalah sebuah konstruk multidimensional yang terdiri dari 4 dimensi, yaitu: spiritualitas, idealisme, keberanian moral serta perspective-taking. Hasil penelitian juga membuktikan bahwa iklim etis organisasi menjadi variabel moderasi terhadap pengaruh karakter moral terhadap pengambilan keputusan etis auditor.
English Abstract
Independent auditor's report affect many parties. Each side has a wide range of different interests. They will seek to influence the decisions made by a public accountant to maintain their interests. Conflicts of interest exposes public accountant in the ethical dilemma situation. Public accountants are required to make decisions that may affect not favoring one party. This study examines the ethical decision-making process of accountants in the ethical dilemma situation. This research is important to explain decision-making processes of public accountants. There are personal factors and environmental factors that influence ethical decision making. This study examined the variables of personal moral character as well as two environmental variables, i.e. the influence of organizational ethical climate and the intensity of competition among public accounting firms on the ethical decision making. Data were obtained from questionnaires distributed to the public accountant who attended the socialization of public accounting legislation organized by the Indonesian Institute of Certified Public Accountants in Surabaya and Jakarta. There were 129 respondents who answered a public accountant to analyze the results. The results of this study demonstrate empirically that ethical decision making is influenced by moral character. Moral character is a multidimensional construct consisting of four dimensions, namely: spirituality, idealism, moral courage and perspective-taking. The results also prove that the ethical climate of the organization becomes a moderating variable to influence the moral character of the auditor's ethical decision making.
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/657.61/BUD/s/2014/061803857 |
| Uncontrolled Keywords: | PUBLIC ACCOUNTING |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.6 Specific kinds of accounting > 657.61 Public accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 03 Feb 2022 03:27 |
| Last Modified: | 03 Feb 2022 03:27 |
| URI: | http://repository.ub.ac.id/id/eprint/189242 |
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