Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi
DOI:
https://doi.org/10.30595/kompartemen.v22i2.21727Keywords:
Love of money, machiavellianism, ethical behavior, religiosity, auditor, BPK-RIAbstract
This research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between variables. The number of questionnaire answers from BPK-RI auditors that came in was 257 respondents. The research results show that love of money does not influence the ethical behavior of BPK auditors. Machiavellianism has been proven to have a negative and significant effect on ethical behavior. Love of money is proven to have a significant positive effect on the Machiavellianism of BPK employees, and through mediation Machiavellianism causes love of money to have a negative effect on ethical behavior. The religiosity of BPK auditors is able to weaken the influence of love of money on ethical behavior, but it is not proven to be able to weaken the influence of Machiavellianism on ethical behavior.References
Ananda, F., & Zulvia, D. (2018). Indikasi Machiavellianisme Dalam Pembuatan Keputusan Etis Auditor Pemula. Jurnal Benefita, 3 (3), 357. https://doi.org/10.22216/jbe.v3i3.3660
Ayuningtyas, Dwi. (2019, August 9). Gara-gara Lapkeu, Deretan KAP Ini Malah Kena Sanksi OJK. CBC Indonesia. Diakses 20 Oktober 2022. https://www.cnbcindonesia.com/market/20190809123549-17-90910/gara-gara-lapkeu-deretan-kap-ini-malah-kena-sanksi-ojk.
Badan Pemeriksa Keuangan Republik Indonesia. (2023). Laporan Kinerja Tahun 2022.
Badan Pemeriksa Keuangan Republik Indonesia. (2018). Peraturan Badan Pemeriksa Keuangan Republik Indonesia No 4 Tahun 2018 tentang Kode Etik Badan Pemeriksa Keuangan
Bulutoding, L., Dwi Ayu Paramitasari, R., & Harun, F. (2017). Jurnal Ilmiah Akuntansi Peradaban. Jurnal Ilmiah Akuntansi Peradaban, III (2), 114–131.
Chen, Y. J., & Tang, T. L. P. (2006). Attitude toward and propensity to engage in unethical behavior: Measurement invariance across major among University students. Journal of Business Ethics, 69(1), 77–93. https://doi.org/10.1007/s10551-006-9069-6
Christie, R. and Geis, F.L. (1970), Studies in Machiavellianism, Academic Press, New York, NY.
Ciziceno, M., & Travaglino, G. A. (2019). Perceived corruption and individuals’ life satisfaction: The mediating role of Institutional Trust. Computers in Human Behavior, 2, 197–206. https://doi.org/https://doi.org/10.1007/s11205-018-1850-2
Dahling, J. J., Whitaker, B. G., & Levy, P. E. (2009). The Development and Validation of a New Machiavellianism scale. Journal of Management, 39, 219-257
Dewi, Ni Nyoman Sri Rahayu Trisna. 2019. “Perilaku Etis Mahasiswa Akuntansi Ditinjau Dari Locus of Control Dan Love of Money”. Journal of Accounting Science 3 (2), 102-10. https://doi.org/10.21070/jas.v3i2.2468
Farhan, M., Helmy, H., & Afriyenti, M. (2019). Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi: Jurnal Eksplorasi Akuntansi, 1(1), 470–486. https://doi.org/10.24036/jea.v1i1.88
Ferdian, V. & Puspitasari, E. (2016). Ethical and Love of Money: Fraud Perception Study Analysis. 4th Gadjah Mada International Conference on Economic and Business, 2005, 17–25.
F. Hair Jr, J., Sarstedt, M., Hopkins, L. and G. Kuppelwieser, V. (2014), "Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research", European Business Review, Vol. 26 No. 2, pp. 106-121. https://doi.org/10.1108/EBR-10-2013-0128
Gabrillin, Abba. (2017, March 9). Dakwaan: Auditor BPK Terima Uang Proyek E-KTP. CNBC Indonesia. Diakses 20 ktober 2022. https://nasional.kompas.com/read/2017/03/09/11383231/dakwaan.auditor.bpk.terima.uang.proyek.e-ktp
Hair, Joseph & Black, William & Babin, Barry & Anderson, Rolph. (2014). Multivariate Data Analysis (7th Edition): A Global Perspective
Hair, Joseph & Black, William & Babin, Barry & Anderson, Rolph. (2010). Multivariate Data Analysis (International ed of 7th revised ed): Pearson Education Limited.
Hariyanto, D., Zulfa, R., & Purnamarini, D. P. A. (2020). Love of Money Relationship with Police Corruption. European Journal of Psychological Research, 7(2), 7–13. http://www.idpublications.org/wp-content/uploads/2020/11/Full-Paper-love-of-money-relatationship-with-police-corruption.pdf.
Hauser, C., Simonyan, A., & Werner, A. (2021). Condoning Corrupt Behavior at Work: What Roles Do Machiavellianism, On-the-Job Experience, and Neutralization Play? Business and Society, 60(6), 1468–1506. https://doi.org/10.1177/0007650319898474
Jamaludin, Akmal. (2022, August 18). Empat Pegawai BPK Diduga Terima Rp 2,8 M untuk Rekayasa Hasil Audit Pemprov Sulsel. Hukum rmol. Diakses 31 Oktober 2022. https://hukum.rmol.id/read/2022/08/18/544191/empat-pegawai-bpk-diduga-terima-rp-2-8-m-untuk-rekayasa-hasil-audit-pemprov-sulsel.
Komisi Pemberantasan Korupsi. (2022). Statistik Tindak Pidana Korupsi. https://www.kpk.go.id/id/statistik/penindakan
Kusumaningtyas, I. (2021). Pengaruh Independensi Auditor, Kompetensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit serta Implikasinya Pada Tindak Lanjut Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah (LKPD) (Disertasi, Universitas Padjajaran. Bandung: Indonesia)
Larkin, J.M. (2000). The Ability of Internal Auditors to Identify Ethical Dilemmas. Journal of Business Ethics 23, 401–409.https://doi.org/10.1023/A:1006150718834
Ledatu, L. R., Artaningrum, R. G., & Cahyadi, L. D. C. R. (2022). The Influence of Gender , Educatiom Level , and Work Experience on the Love of Money in a Public Accountant ’ s Office in Bali. Jurnal Ekonomika, Bisnis, Dan Humaniora, 1(1), 1–6.
Lubis, Arfan Ikhsan. (2017). Akuntansi Keperilakuan: Akuntansi Multiparadigma. Edisi 3. Jakarta: Salemba Empat.
Luna-Arocas, R., & Tang, T. L.-P. (2004). The Love of Money, Satisfaction, and the Protestant Work Ethic: Money Profiles among University Professors in the U.S.A. and Spain. Journal of Business Ethics, 50(4), 329–354. http://www.jstor.org/stable/25075201
Maksum, I., & Ningtyas, M. N. (2022). The dark side of perceived corruption: Mediating mechanism between the love of money and evil behavior. Diponegoro International Journal of Business, 5(1), 12–23. https://doi.org/10.14710/dijb.5.1.2022.12-23
Nandari, A. W. S., & Latrini, M. Y. (2015). Pengaruh Sikap Skeptis, Independensi, Penerapan Kode Etik, Dan Akuntabilitas Terhadap Kualitas Audit. 1, 164–181.Narvaez, D., & Rest, J. (1995). The four components of acting morally. Moral behavior and moral development: An introduction, 1(1), 385-400.
Nazaruddin, I., Rezki, S. B., & Rahmanda, Y. (2018). Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants. BEH-Business and Economic Horizons, 14(2), 424–436. https://doi.org/DOI: http://dx.doi.org/10.15208/beh.2018.31
Nida, Desak Ruric Pradnya Paramitha. (2014). “Pengaruh Persaingan, Pemberian Jasa Lain, dan Sifat Machiavellian pada Independensi Auditor”. E-Jurnal Akuntansi Universitas Udayana 7.3. ISSN: 2302-8556, h. 778-790
N. R. Pradanti, and A. Prastiwi, (2014). "Analisis Pengaruh Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi," Diponegoro Journal of Accounting, vol. 0, pp. 661-672,
Paramita, P., & Suryanawa, I. K. (2020). Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting. E-Jurnal Akuntansi, 30(6), 1369. https://doi.org/10.24843/eja.2020.v30.i06.p03
Pekdemir, I. M., & Turan, A. (2015). The Relationships Among Love of Money, Machiavellianism, and Unethical Behavior. Canadian Social Science, 11(6), 48–59. https://doi.org/10.3968/7112
Pflugrath, G., Martinov-Bennie, N., & Chen, L. (2007). The impact of codes of ethics and experience on auditor judgments. Managerial Auditing Journal, 22(6), 566–589. https://doi.org/10.1108/02686900710759389
Puspitasari, Winda. (2012). “Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor”. Artikel Ilmiah, Sekolah Tinggi Ilmu Ekomoni Perbanas
Rindayanti, R., & Budiarto, D. S. (2017). Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender. Akuntabilitas, 10(2)
Saptohutomo, Aryo. (2022). Kasus Suap Bupati Ade Yasin, Auditor BPK yang Korupsi Wajib Dihukum Berat.https://nasional.kompas.com/read/2022/04/29/07040051/kasus-suap-bupati-ade-yasin-auditor-bpk-yang-korupsi-wajib-dihukum-berat.
Saputri, I. G. A. Y., & Wirama, D. G. (2015). Pengaruh Sifat Machiavellian Dan Tipe Kepribadian Pada Perilaku Disfungsional Auditor. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4(2), 70–86.
Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5), 372–392. https://doi.org/10.1108/02686901111129553
Silaban, et al. (2022, June 13). Kasus enron dan manipulasi kap arthur Andersen. Kompasiana. Diakses pada 20 Oktober 2022. https://www.kompasiana.com/angga80720/62a72f1fbb44861fd1119ce2/etika-bisnis
Singhapakdi, A., Vitell, S.J., Lee, DJ. et al. (2013). The Influence of Love of Money and Religiosity on Ethical Decision-Making in Marketing. J Bus Ethics 114, 183–191. https://doi.org/10.1007/s10551-012-1334-2
Sjam, J.M.E (2019). Pengaruh Independensi Auditor, Kompetensi Auditor, dan Kompleksitas Tugas Audit Terhadap Kualitas Audit serta Dampaknya Terhadap Reputasi Lembaga (Survei Pada Badan Pemeriksa Keuangan Republik Indonesia). (Disertasi, Universitas Padjajaran. Bandung: Indonesia)
Some, A., & Rao, H. (2009). Machiavellianism in public accountants: some additional Canadian evidence. Business Ethics: A European Review, 18(4), 364–371. https://doi.org/10.1111/j.1467-8608.2009.01569.x
Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2014). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01), 85–92.
Tang, T. L. P., Sutarso, T., Ansari, et al. (2016). Monetary Intelligence and Behavioral Economics: The Enron Effect—Love of Money, Corporate Ethical Values, Corruption Perceptions Index (CPI), and Dishonesty Across 31 Geopolitical Entities. Journal of Business Ethics. https://doi.org/10.1007/s10551-015-2942-4
Tang, T.LP., Liu, H. (2012). Love of Money and Unethical Behavior Intention: Does an Authentic Supervisor’s Personal Integrity and Character (ASPIRE) Make a Difference?. J Bus Ethics 107, 295–312. https://doi.org/10.1007/s10551-011-1040-5
Tang, Thomas & Tang, Theresa. (2010). Finding the Lost Sheep: A Panel Study of Business Students' Intrinsic Religiosity, Machiavellianism, and Unethical Behavior Intentions. Ethics & Behavior. 20. 352-379. 10.1080/10508422.2010.491763.
Tang, T. L. P., & Chen, Y. J. (2008). Intelligence vs. wisdom: The love of money, Machiavellianism, and unethical behavior across college major and gender. Journal of Business Ethics, 82(1), 1–26. https://doi.org/10.1007/s10551-007-9559-1
Tang, T. L. P., Chen, Y. J., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, Machiavellianism, risk tolerance, and unethical behavior. Management Decision, 46(2), 243–263. https://doi.org/10.1108/00251740810854140
Tang, T. L. P., Sutarso, T., Davis, et al. (2008). To help or not to help? The Good Samaritan effect and the love of money on helping behavior. Journal of Business Ethics, 82(4), 865–887. https://doi.org/10.1007/s10551-007-9598-7
Tang, T. L. P., Tang, D. S. H., & Luna-Arocas, R. (2005). Money profiles: The love of money, attitudes, and needs. Personnel Review, 34(5), 603–618. https://doi.org/10.1108/00483480510612549
Tang, T. L., & Chiu, R. K. (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, 13–30. https://doi.org/10.1023/A:1024731611490
Tang, T. L. P. and J. K. Kim (1999) ‘The Meaning of Money Among Mental Health Workers: The Endorsement of Money Ethic as Related to Organizational Citizenship Behavior, Job Satisfaction, and Commitment’, Public Personnel Management
Tang, T.L.P. (1992), “The meaning of money revisited”, Journal of Organizational Behavior,Vol. 13, pp. 197-202.
Ustadi, N. H., & Utami, R. D. (2005). Analisis Perbedaan Faktor-Faktor Individual Terhadap Persepsi Perilaku Etis Mahasiswa: Studi Kasus Pada Mahasiswa Jurusan Akuntansi Dan Manajemen Di Perguruan Tinggi Se-Karesidenan Surakarta. Jurnal Akuntansi & Auditing, 1(2), 162–180.
Vitell, S. J., & Mathur, M. (2011). Antecedents to the Justification of Norm Violating Behavior Among Business Practitioners. 163–173. https://doi.org/10.1007/s10551-010-0717-5
Vitell, S. J. (2010). The Role of Religiosity in Business and Consumer Ethics : A Review of the Literature. 2009, 155–167. https://doi.org/10.1007/s10551-010-0382-8
Vitell, S. J., Paolillo, J. G. P., & Singh, J. J. (2006). The Role of Money and Religiosity in Determining Consumers’ Ethical Beliefs. 117–124. https://doi.org/10.1007/s10551-005-1901-x
Walker, A.G., Smither, J.W. & DeBode, J. (2012). The Effects of Religiosity on Ethical Judgments. J Bus Ethics 106, 437–452. https://doi.org/10.1007/s10551-011-1009-4
Wilson, D. S., D. Near and R. R. Miller. (1996). ‘Machiavellianism: A Synthesis of Evolutionary and Psychological Literatures’, Psychological Bulletin
Winter, S.J., Stylianou, A.C. & Giacalone, R.A. (2004). Individual Differences in the Acceptability of Unethical Information Technology Practices: The Case of Machiavellianism and Ethical Ideology. J Bus Ethics 54, 273–301.https://doi.org/10.1007/s10551-004-1772-6
Wouters, K., Maesschalck, J., Peeters, C. F. W., & Roosen, M. (2014). Methodological Issues In The Design Of Online Surveys For Measuring Unethical Work Behavior: Recommendations based on A Split-Ballot Experiment. Journal of Business Ethics, 121, 275–289.
Yeltsinta, R., & Fuad, F. (2013). Love Of Money, Ethical Reasoning, Machiavellian, Questionable Actions : The Impact On Accounting Students' Ethical Decision Making By Gender Moderation. Diponegoro Journal of Accounting, 2, 713-723.
Yendrawati, R., & Witono, W. (2011). Pengaruh Sifat Machiavellian, Locus of Control, Dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Yogyakarta). Jurnal Aplikasi Bisnis, 10(9), 1233–1256. https://doi.org/10.20885/jabis.vol10
Yuliana, dan Nur Cahyonowati. (2012). Analisis Pengaruh Persepsi Pentingnya Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Keputusan Etis terhadap Niat Berpartisipasi dalam Penghindaran Pajak (Studi Empiris pada Konsultan Pajak di Semarang)”. Diponegoro Journal of Accounting, Volume 1, No. 1
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
