Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor

St. Vena Purnamasari, SE.,MSi
UNIKA Soegijapranata Semarang


Abstract

This research is designed to gain an understanding of how auditor’s respond to realistic ethical dilemmas. Machiavellianism and Cognitive Moral Development theory are the basic theories in this study. The purpose of this study is to investigates: (1) the association Machiavellianism and ethical reasoning with auditor’s independence judgment and ethical behavior and (2) the relationship between auditor’s independence judgment and ethical behavior. 

Literature suggests that individual with high Machiavellian levels and lower ethical reasoning levels are more likely less independence and more likely agree with unethical behavior. Literature also suggests independence is the first subject addressed in the rules of conduct. Independence in auditing means taking an unbiased viewpoint in the performance of audit test, the evaluation of the results, and the issuance of audit report. Several hypothesis are developed to investigate: first the relationship between Machiavellianism and auditor’s independence judgment. Second, the relationship between Machiavellianism and ethical behavior. Third, relationship between ethical reasoning and auditor’s independence judgment. Fourth, the relationship between ethical reasoning and ethical behavior and the last is the relationship between auditor’s independence judgment and ethical behavior. 

A total of 140 auditors are used to examine the hypotheses. Data was collected by mail survey and tested by path analysis. Results indicate that individual with high Machiavellian levels is more likely to less independence and more likely to agree with unethical behavior.

Key words: Machiavellianism, Ethical Reasoning, Independence, Ethical Behavior and Cognitive Moral Development Theory.

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