Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity dan Ethical Sensitivity pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali
DOI:
https://doi.org/10.25078/jpm.v5i1.758Keywords:
Ethical Behavior, Equity Sensitivity, Ethical Sensitivity, Filosofi Tri kaya parisudhaAbstract
This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.
Downloads
References
Alteer, Mohammad Ahmed., Yahya, Sofri., Haron, Harashid. (2013). Religiosity and Auditors Ethical Sensitivity at Different Levels of Ethical Climate: A Conceptual Link. American Journal of Economics 2013, 3 (5C): 119-124.
Alleyne, Phillmore., McClean, Cheryl. Cadogan. (2013). Examining Personal Values and Ethical Behavior Perceptions between Accounting and Non Accounting Students in the Caribbean University of the West Indies. The Accounting Educator’s Journal. Volume XXIII 2013.
Akaah, I.P., Lund, D. (1994). The Influence of Personal and Organizational Values on Marketing Professional Ethical Behavior. Journal of Business Ethics. 13:417-430.
BPK RI. www.bpk.go.id (diakses pada tanggal 1 Desember 2017).
Dewi, Purnama. (2015). Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi Pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Bali. Tesis. Pasca Sarjana Akuntansi Universitas Udayana Denpasar Bali.
Fauzan. (2016). Pengaruh Religiusitas dan Ethical Climate terhadap Ethical Behavior. Universitas Kanjuruhan Malang. ejournal.unikama.ac.id
Fitrah, M. (2018). Urgensi Sistem Penjaminan Mutu Internal Terhadap Peningkatan Mutu Perguruan Tinggi. Jurnal Penjaminan Mutu, 4(1), 76-86.
Heider, Fritz. (1958). The Psychology of Interpersonal Relations. New York: Wiley.
Huseman, R.C., Hatfield, J.D., Miles, E.W. (1987). A New Perspective on Equity Theory: The Equity Sensitivity Construct. Academy of Management Review. Vol 12: 222-234.
Kohlberg, L. (1977). The Cognitive Development Approach to Moral Education. Issues in Adolescent Psychology: 283-299. New Jersey: Printice Hall Inc.
Kajeng, I Nyoman. (1997). Sarasamuccaya. Paramita. Surabaya.
Luthans, Fred. 2005. Organizational Behavior. Seventh Edition.McGraw-Hill,Inc.,New York.
Pojman, Louis.P. (1989). Ethical Theory: Classical and Contemporary Readings. Wadsworth Publishing Company. Belmont.
Suardhika, Sadha. I Made. (2015). Mengenal Siapa Aku dalam Membangun atau Mengembangkan Ilmu Pengetahuan (Akuntansi). Fakultas Ekonomi Universitas Udayana. Jurnal Ilmiah Akuntansi dan Bisnis. Vol.10. No 2, Juli 2015.
Shaub, M.K., Don, W. Finn., Munter, Paul. (1993). The Effects of Auditor’s Ethical Orientation on Commitement and Ethical Sensitivity. Behavioral Research in Accounting. Vol 5, pp. 145-169.
Sugiyono. (2012). Metode Penelitian Bisnis. Alfabeta. Cetakan ke 16. Bandung.
Sura, I Gede. (2001). Pengendalian Diri dan Etika dalam Ajaran Agama Hindu. Denpasar. Hanuman Sakti.
Sihwahjoeni., Gudono, M. (2000). Persepsi Akuntan terhadap Kode Etik Akuntan. Jurnal Riset Akuntansi Indonesia. Vol.3 (2) Juli: 168-184.
Utama, Suyana. (2016). Aplikasi Analisis Kuantitatif. Fakultas Ekonomi dan Bisnis Universitas Udayana. Denpasar
