The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali)
Keywords:
Machiavellian Character, Love of Money, Ethical Decisions of Auditors, Manacika Parisudha.Abstract
This research was conducted at BPK RI Bali Province using primary data obtained from questionnaires. The method of determining the sample using a purposive sampling method with samples obtained by 33 auditors. The data analysis technique used is the moderated regression analysis (MRA) interaction test . The results showed that first; Machiavellian nature has a negative and significant effect on the Ethical Decision of the Auditor , second; Love of money affects negatively and statistically significant in Ethical Decision Auditor , third; Manacika Parisudha variable is a moderating variable that weakens the influence of Machiavellian Traits on Auditor Ethical Decisions , and fourth: Manacika Parisudha variable is a moderating variable that weakens the influence of Love of money on Auditor Ethical Decisions.
References
Arestanti, Martana Arrazaqu, Nurul Herawati and Emi Rahmawati. 2016. Internal Individual Factors in Making Ethical Decisions: Study of Tax Consultants in Surabaya City. Journal of Accounting and Investment . Vol. 17. No. 2, pp104-117 .
Ajzen, I. (2005). Attitudes, Personality and Behavior, (2nd edition), Berkshire, UK: Open University Press-McGraw Hill Education
Ananda, Zulvia.D. 2018. Indications of Machiavellianism in the Ethical Decision of Beginner Auditors. Benefita Journal . Vol. 3. No.3, pp 357.
Dewi, Purnama. 2015. The Influence of Experience, Ethical Orientation, Commitment and Ethical Culture of Organizations on the Ethical Sensitivity of Auditors of the Bali Financial and Development Supervisory Agency. Thesis . Postgraduate Accounting at Udayana University Denpasar. Bali
Elias, RZ2010. The Relationship Between Accounting Students Love of Money and Their Ethical Perception. Managerial Auditing Journal . Vol.25. No. 3
Fatmawati .2017. Moge Bribery Case, Code of Ethics Assembly Prepares Sanctions for BPK Auditors. https://news.detik.com
Ghosh, Dipankar., Crain, Terry L. 1996. Experimental Investigation of Ethical Standards and Perceived Probability of Audit On Intentional Noncompliance. Behavioral Research in Accounting . Vol. 8, pp. 219-244
Kusuma, Tirta Hadi., Utami, Hamidah Nayati., Ruhana, Ika. 2016. The Influence of Perception on the Role of Ethics and Social Responsibility, Machiavellian Nature, and Risk Preference on Ethical Decision Making. Journal of Taxation . Vol. 10. No. 1, pp 1-10.
Manuary, Ida Ayu Ratih. 2018. The Influence of Love of Money on Ethical Attitudes with Manacika Parisudha as a Moderator. Thesis . Postgraduate Accounting at Udayana University Denpasar. Bali
MaryaniandU. Ludigdo. (2001). "Survey of Factors Affecting Accountant Attitudes and Ethical Behavior." THEMES, vol. 2 (1), pp. 49-62. 2001
Murphy, Pamela R. 2012. Attitude, Mahciavellianism and The Rationalization Of Misreporting. Accounting, Organizations and Society . Vol. 37. No. 4, pp 242-259.
Pandita, Ida Bagus Yoga and Wirakusuma, Made Geed. 2016. Effect of Machiavellian Nature, Internal Locus of Control , and Professionalism on the Effectiveness of Credit Approval. Thesis . Postgraduate Accounting at Udayana University Denpasar.
Pradanti, N.Rindar and Prastiwi, A. 2014. Analysis of the Effect of Love of Money on Ethical Perceptions of Accounting Students. Journal of Accounting at Diponegoro University. Vol.3. No.3, pp 1-12
Richmond, Kelly. 2003. Machiavellianism and Accounting: An Analysis of Ethical Behavior of US Undergraduate Accounting Students and Accountants. Symposium on Ethics Research in Accounting American Accounting Association.
Suartana, I Wayan. 2010. Accounting Behavior Theory and Implementation. Yogyakarta: Andi Publisher
Suhardana, KM 2007. Tri Rich Parisudha Study Materials for Good Thinking, Good Speech and Good Deeds. Paramita: Surabaya
Tang, T., & Chiu, R. 2003. Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is The Love Of Money The Root Of Evil For Hong Kong Employees ?. Journal of Business Ethics . Vol.46. No.1, pp. 13-30
Trevino, Linda K. 1986. Ethical Decision Making in Organizations: A Person Situation Interactionist Model. Academy of Management Review . Vol. 11. No.3, pp. 601-617
Yelsinta, Ruth. 2013. Love of Money, Ethical Considerations, Machiavellian, Questionable Action: Implications of Making Ethical Decisions Against Accounting Students with Gender Moderation Variables. Vol.2. No.3, pp 1-11.
Downloads
Published
How to Cite
Issue
Section
License
Authors who submit papers with this journal agree to the following terms.