Pemikiran Moral dan Faktor-Faktor Pribadi Mahasiwa terhadap Perilaku Moral

Tri Widyastuti, Meiliyah Ariani

Abstract


This study is aimed to examine the effect of moral reasoning and the student’s personal factors towards moral behaviour of accounting students in the four basic components to behave underlying of any moral actions or moral behaviour of an individual. In addition to that, it is also to examine the effect of accounting student demographic variables such as sex, Grade Point Average (GPA), and age towards their moral behaviour. The sample selected is done by using a purposive sampling method. Research data was collected from Accounting students of Pancasila University, Jakarta within academic enrollment year 2011/2012. The number of samples used are Accounting students of the 5th to 8th semester totaling 150 students. The analysis technique used is a multiple regression in SPPS ver.19. The results of the study shows moral reasoning and student’s personal factors influence positively and significantly towards the moral behaviour of accounting students simultaneously. Meanwhile, student’s personal factors which measured in the level of idealism, level of relativism in partial has positive and significant impact on student’s moral behaviour. And, others student’s personal factors are measured with locus of control, sex, GPA, and age has no significant influence towards moral behaviour partially.


Keywords


Moral reasoning and personal factors of students; moral behavior

Full Text:

PDF

References


Allen, P. W., & Ng, C. K. (2001). Self interest among CPAs may influence their moral reasoning. Journal of Business Ethics. Vol. 33 No. 1, pp. 29-35.

Andri, N. (2008). Intensitas Moral Mahasiswa Akuntansi: Gambaran Calon Akuntan Profesional, Jurnal Fokus Ekonomi, Vol.03, No.01, pp.35-47.

Arifin, S. (2005). Peran Akuntan dalam Menegakkan Prinsip Good Corporate Governance (Tinjauan Perspektif Agency Theory). Semarang: Badan Penerbit Universitas Diponegoro.

Barnett, T., Bass, K., & Brown, G. (1994). Ethical Ideology and Ethical Judgment Regarding Ethical Issues in Business. Journal of Business Ethics. 13:469−480.

Bebeau, M. J., Rest, J. R., & Yamoor C. M. (1985). Measuring Dental Students’ Ethical Sensitivity. Journal of Dental Education. Vol. 49. pp. 225-235.

Blackburn, R. (2002). The Enron Debacle and The Pension Crisis. New Left Review. 14: 26-51.

Brownell, & Peter. (1982). A Field Study Examination of Budgetary Participation and Locus of Control. The Accounting Review, October, 766-777.

Buchan, H. F. (2005). Ethical Decision Making in the Public Accounting Profession: an Extension of Ajzen’s Theory of Planned Behavior. Journal of Business Ethics, Vol. 61 No. 2, pp. 165-81.

Chan, Samuel, Y. S., Leung, & Philomena. (2006). The Effect of Accounting Student’s Ethical Reasoning and Personel Factors on Their Ethical Sensitivity. Managerial Auditing Journal, Vol. 21, No. 4, pp. 436-457.

Cohen, J. R., & Bennie, N. M. (2006). The Applicability of a Contingent Factors Model to Accounting Ethics Research. Journal of Business Ethics, Vol. 68, pp. 1-18.

Cohen, J. R., Pant, L. W. & Sharp, D. J. (2001). An Examination of Differences in Ethical Decision-making Between Canadian Business Students and Accounting Professional. Journal of Business Ethics. Vol. 30 No. 4, pp.319-36.

Comunale, C. L., Sexton, T. R., & Gara, S. C. (2006). Profesional Ethical Crises: a Case Study of Accounting Majors. Managerial Auditing Journal, Vol. 21, No. 6, pp. 636-656

Ellias, R. Z. (2002). Determinants of Earnings Management Ethics among Accountants. Journal of Business Ethics, Vol. 40 No. 1, pp. 33-45.

Falah, S. (2006). Pengaruh Budaya Etis Organisasi dan Orientasi Etis terhadap Sensitivitas Etis, Tesis Magister Sains Akuntansi, Universitas Diponegoro, Semarang .Tidak Dipublikasikan.

Febrianty. (2011). Perkembangan Model Moral Kognitif dan Relevansinya dalam Riset-Riset Akuntansi, Jurnal Ekonomi Dan Informasi Akuntansi (Jenius), Vol.01, No.01, pp.57-77.

Forsyth, D. R. (1980). A Taxonomy of Ethical Ideologies. Journal of Personality and Social Psychology, Vol. 39, pp. 175-84.

Fraedrich, J. P., & Ferrell, O. C. (1992a). Cognitive Consistency of Marketing Managers in Ethical Situations. Journal of Academy of Marketing Science, 20, 245-252.

Ghozali, & Imam. (2005), Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro

Gilligan, C. (1982). In a Different Voice Boston, MA: Havard University Press.

Harahap, S. S. (2008). Pentingnya Unsur Etika dalam Profesi Akuntan dan Bagaimana di Indonesia. Ekonomi Islam, (online), (http:// ekisonline.com, diakses 16 maret 2011).

Haris, J. R., & Sutton, C. D. (1995). Unravelling the Ethical Decision-Making Process: Clues from an empirical study comparing fortune 1000 executives and MBA student., Journal of Business Ethics, 14, 805-817.

Huffman, K. (1991). Psychology in Action. New York: John Wiley and Sons.

Indriantoro, N., & Supomo, B. (1999). Metodologi Penelitian Bisnis. Yogyakarta: Edisi Pertama. BPFE.

Jeffrey, C., & Weatherholt, N. (1996). Ethical Development, Professional Commitment, and Rule Observance Attitudes: A Study Case of CPAs and Corporate Accountants. Behavioral Research in Accounting. Vol. 8;831.

Jeffrey, C. (1993). Ethical Development of Accounting Students, Non-accounting Business Students, and Liberal Arts Students. Issues in Accounting Education. Vol. 8 No. 1, pp. 86-96.

Kamus Besar Bahasa Indonesia (1998). Departemen Pendidikan dan Kebudayaan, Balai Pustaka.

Karcher, J. N. (1996). Auditors’ Ability to Discern the Presence of Ethical Problems. Journal of Business Ethics. Vol. 15 No. 10, pp. 1033-50.

Keraf, &Sonny. 2011. Etika Bisnis. Yogyakarta: Penerbit Kanisius.

Kohlberg, L. 1971. Stages of Moral Development as a Basis of Moral Education. Dlm. Beck, C.M., Crittenden, B.S. & Sullivan, E.V.(pnyt.). Moral education: interdisciplinary approaches: 2392. New York: Newman Press.

Kohlberg, L. (1977). The Cognitive-developmental Approach to Moral Education. Dlm. Rogrs, D. Issues in adolescent psychology: 283299. New Jersey: Printice Hall, Inc.

Lampe, J. C., & Finn, D. W. (1992). A Model of Auditors’ Ethical Decision Process. Auditing: A Journal of Practice & Theory, Supplement, pp. 1-21.

Leung, P., & Cooper, B. J. (1995). Ethical Dilemmas in Accountancy Practice. Australian Accountant. May, pp. 28-32.

Lovell, A. (1997). Some Thoughts on Kohlberg’s Hierarchy of Moral Reasoning and Its Relevance for Accounting Theories Of Control. Accounting Education 6

Ludigdo, U., & Machfoedz, M. (1999). Persepsi Akuntan dan Mahasiswa terhadap Etika Bisnis. Jurnal Riset Akuntansi Indonesia. Vol. 2, no. 1. Januari. Pp. 1-19.

Marwanto. (2007). Pengaruh Pemikiran Moral, Tingkat Idealisme, Tingkat Relativisme, dan Locus of Control terhadap Sensitivitas, Pertimbangan, Motivasi dan Karakter Mahasiswa Akuntansi. Tesis Program Pascasarjana Universitas Diponegoro. Tidak dipublikasikan.

Mele, D. (2005). Ethical Education in Accounting: Integrating Rules, Values and Virtue. Journal of Business Ethics, Vol. 57 No. 1, pp. 97-109

Najmudin, & Wiwiek, R. A. (2011). Studi Tentang Intervensi Etika Dan Peningkatan Moral, Jurnal Bisnis dan Ekonomi (JBE), Vol.18, No.1, pp.69-83.

Neisser, U. (1976). Cognitive Psychology. New York: Appleton-Cntury-Crofts.

Noor, H. U. (2005). Analisis Perbedaan Faktor-Faktor Individual Terhadap Persepsi Prilaku Etis Mahasiswa, Jurnal Akuntansi & Auditing, Vol.01, No.02, pp.162-180.

Ponemon, L., & Glazer, A. (1990). Accounting Education and Ethical Development: the Influence of Liberal Learning on Students and Alumni in Accounting Practice. Issues in Accounting Education, Vol. 6 No. 2, pp. 195208.

Ponemon, L. A., & Gabhart, D. R. L. (1993). Ethical Reasoning in Accounting and Auditing, Research Monograph Number 21, CGACanada: Research Foundation.

Reidenbach, R. E., & Robin, D. P. (1990). Toward the Development of a Multidemensional Scales for Improving Evaluations of Business Ethics. Journal of Business Ethics, 9, 639-653.

Rest, J. R. (1979). Revised Manual for The Defining Issues Test. USA: Mineapolis Minnesota Moral Research Projects.

Rest, J.R., (1986). Moral Development: Advances in Research and Theory. New York, NY: Praegar.

Robbins, S. P. (2003). Perilaku Organisasi. Jakarta: PT. Indeks.

Rotter, J. B. (1966.) Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monograph, General and Applied, Vol. 80 No. 1, (Whole No. 609).

Sankaran, S., & Bui, T. (2003). Ethical Attitudes Among Accounting Majors: an empirical study. Journal of the American Academy of Business, Vol. 3, Nos. 1/2, pp. 71-77.

Santoso, & Kanto. (2002). D a m p a k Kebangkrutan

Enron terhadap Citra Profesi Akuntan Publik, Jakarta:.Media Akuntansi, Edisi 25/April/ Tahun IX/2002.

Schlenker, B. R., & Forsyth, D. R. (1977). On the Ethics of Psychological Research. Journal of Experimental Social Psychology, Vol. 13, pp. 369-96.

Shaub, M. (1989). An Empirical Examination of the Determinants of Auditor Ethical Sensitivity. Unpublished Ph.D. desertation, Texas Tech University.

Shaub, M., Finn, D. W., & Munter, P. (1993). The effects of auditors’ ethical orientation on commitment and ethical sensitivity. Behavioural Research in Accounting, Vol. 5, pp. 145-69.

Shoemaker, D. W. (2000). Reductionist Contractualism: Moral Motivation and Expanding Self. Canadian Journal of Philosophy. Vol. 30, No. 3, pp. 343-370.

Siti, M. (2006). Studi Tentang Perbedaan Evaluasi Etis, Intensitas Etis (Ethical Intention) Dan Orientasi Etis Dilihat Dari Gender Dan Disiplin Ilmu: Pontensi Rekruitment Staf Profesional Pada Kantor Akuntan Publik Simposium Nasional Akuntansi 9 Padang, 23-26 Agustus.

Sugandhi, R. (1980). Kitab Undang-Unda Hukum Pidana dan Penjelasannya, Usaha Nasional, Surabaya.

Suparno, P. (2010). Teori Perkembangan Kognitif Jean Piaget. Yogyakarta: Penerbit Kanisius.

Sweeney, J. (1995). The Moral Expertise of Auditors: an Exploratory Analysis. Research on Accounting Ethics. Vol. 1, pp. 213-34.

Sweeney, J., & Roberts, R. (1997). Cognitive Moral Development and Auditor Independence. Accounting, Organization and Society, 22, 337-352.

Thoma, S. (1986). Estimating Gender Differences in the Comprehension and Preference of Moral Issues,.Development Review, 6: 165180.

Thorne, L. (2000). The Development of ContextSpecific Measures of Accountants’ Ethical Reasoning. Behavioral Research in Accounting 12,139–170.

Tsui, J. (1994). Auditors’ Ethical Behaviour; a Study of the Determinants of Auditors’ Decision Making in an Audit Conflict Situation, Unpublished Doctoral Dissertation. Hong Kong: The Chinese University of Hong Kong.

Volker, J. M. (1984). Counseling Experience, Moral Judgment, Awareness of Consequences, and Moral Sensitivity in Counseling Practice, Unpublished Doctoral Dissertation. Minneapolis, MN: University of Minnesota Press.

Walker, L. J. (2002). The Character of Moral Exemplars. Columbia: University of British.

Zajonc, R. B., Murphy S. T., & Inglehart. (1989). Feeling Efference. Implication of the Vascular Theory of Emotion. Psychological Review, Vol 96, No 3.




DOI: http://dx.doi.org/10.24198/jbm.v16i1.30

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Jurnal Bisnis dan Manajemen



Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.