Pengaruh Gaya Kepemimpinan Transformasional dan Motivasi Kerja Pada Perilaku Etis Manajer Koperasi
Abstract
The ethical behavior of managers greatly influences the success of an organization. But in practice, not a few managers who work outside the rules that have been set so that it behaves unethically. This research was conducted to obtain empirical evidence regarding the influence of transformational leadership styles and work motivation on the ethical behavior of cooperative managers. This research was conducted in 48 cooperatives in Tabanan Regency. Based on the results of this study indicate that the transformational leadership style has a significant insignificant positive effect on the ethical behavior of cooperative managers, which means that transformational leadership styles are not able to influence the ethical behavior of cooperative managers. Work motivation has a significant positive effect on the ethical behavior of cooperative managers, which means that the higher the work motivation of managers, the higher the ethical behavior of cooperative managers.
Keywords: Transformational Leadership Style; Work Motivation; Manager Ethical Behavior.
Downloads
Download data is not yet available.
References
Ananto, R. (2014). Analisis Pengaruh Gaya Kepemimpinan, Motivasi dan Disiplin Kerja Terhadap Kinerja Manajer (Studi Empiris Pada PT DHL Global Forwarding Semarang Branch. Diponegoro Journal of Accounting. 3(2), h:1-9 https://doi.org/10.1080/09638180.2018.1509014
Bass, B. M., & Avolio, B. J. (1994). Shatter the Glass Ceiling: Women May Make Better Managers. International Journal of Economics and Finance. 33(4), 549–560. https://doi.org/10.1111/j.0306-686X.2005.00645.x
Bass, B. M., Waldman, D. A., & Avolio, B. J. (1987). Transformational Leadership and the Falling Dominoes Effect. International Journal of Economics and Finance. 12(1), 73–87. https://doi.org/10.1016/j.adiac.2010.03.001
Beritabali.com. (2017). Di Bali, 44 LPD Go Digital. Retrieved September 20, 2019, from Beritabali.com website: http://doi.org bisnisbali.com/2017/08/10/di-bali-44-lpd-go-digital/
Bellyanti, L. A., & Rasmini. (2016). Pengaruh Keefektifan Pengendalian Intern, Reward, dan Motivasi Individu pada Perilaku Etis Karyawan (Studi CV. Sinar Dian). Skripsi. Fakultas Ekonomi Dan Bisnis Universitas Udayana. https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Cremer, D. De & Murnighan, J. K. (2011). Understanding Ethical Behavior and Decision Making in Management : A Behavioural Business Ethics Approach. American Journal of Economics 22. https://doi.org/10.1111/j.1467-8551.2010.00733.x
Dunk, A. (2013). The Effect Of Budget Emphasis And Information Asymmetry On The Relation Between Budgetary. Accounting Review: A Quarterly Journal of the American Accounting Association, 68(2), 400–410. doi.org/10.33648/ijoaser.v2i2.31
Dwi, Cahyani & Kadek Candra, D. (2015). Motivasi , Budaya Kerja , Dan Tingkat Pendidikan Terhadap Persepsi Etis Auditor Junior ( Studi Empiris Pada Kantor Akuntan Publik di Bali ). e-Journal S1 Ak Universitas Pendidikan Ganesha. 3(1). 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Ghozali, H. I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 (Edisi 8; P. P. Harto, Ed.). Semarang: Badan Penerbit Universitas Diponegoro. https://doi.org/10.1108/EBS-07-2012-0035
Honeycutt & Karande, K. (2011). Determinants of ethical behavior: A study of autosalespeople. Journal of Business Ethics, 32(1), 69–79. https://doi.org/10.1023/A:1010704409683
Indra Putra, B. (2015). Pengaruh Pengendalian Intern, Motivasi dan Reward Manajemen terhadap Perilaku Etis Karyawan ( Studi Kasus PT Inti Sukses Garmindo, Semarang). e-Journal Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang.
Jayanti, I., & Rasmini (2013). Pengaruh Pengendalian Intern, Motivasi, dan Reward Manajemen Pada Perilaku Etis Konsultan. e-Jurnal Akuntansi Universitas Udayana, 179–195. https://doi.org/10.24843/eja.2018.v24.i01.p03
Kurniawan, H. (2011). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Perilaku Etis Karyawan Pt. Berau Karya Indah Di Surabaya Melalui Motivasi Kerja. Airlangga Journal of Management. 8(7): 3314-3322
Leonard, Cronan, et al. (2014). What influences IT ethical behavior intentions - Planned behavior, reasoned action, perceived importance, or individual characteristics?. Journal Information and Management, 42(1), 143–158. https://doi.org/10.1016/j.im.2003.12.008
Leroy, H., & Simons, T. L. (2012). Authentic Leadership and Behavioral Integrity as Drivers of Follower Commitment and Performance Authentic Leadership and Behavioral Integrity as Drivers of Follower. International Journal of Information Management, https://doi.org/10.1111/j.0306-686X.2005.00645.x
Lin, Z. J., & Liu, M. (2010). The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting, 26(1), 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Maslow, B. A. H., & Green, C. D. (1943). A Theory of Human Motivation A Theory of Human Motivation. Journal of Applied Sciences Research .1–21.
Nababan, D. (2017). Pengaruh Motivasi Kerja dan Kompensasi Terhadap Perilaku Etis Karyawan dalam Sistem Penggajian dengan Gaya Kepemimpinan sebagai Variabel Moderating. Journal of Faculty of Economic, Universitas Widyatama, Bandung. XXI(02), 306–316.
Nanda, L. (2014). Analisis Pengaruh Motivasi Kerja, Pengendalian Internal, Dan Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Empiris Pada AJB Bumi Putera 1912 Kantor Cabang Solo Gladag). Skripsi. Universitas Muhammadiyah Surakarta. http://dx.doi.org/10.5539/ibr.v5n11p136
Nariswari, L., & Rahardjo, M. (2016). Analisis Pengaruh Gaya Kepemimpinan Kepuasan Kerja Karyawan ( Studi pada PT . Poliplas Indah Sejahtera ). 5, 1–10. Diponegoro Journal Of Management. 2337-3792. https://doi.org/10.24843/2016.v28.i03.p21.
Northouse & Mood,. (2013). Randomized Clinical Trial Of A Brief And Extensive Dyadic Intervention For Advanced Cancer Patients And Their Family Caregivers. Journal of International Accounting, Auditing and Taxation. 563(January 2012), 555–563.
Oghojafor, B. E. A., & Okonji, P. S. (2012). Attribution Theory and Strategic Decisions on Organizational Success Factors. International Journal of Economics and Finance. 3(1), 32–39. https://doi.org/10.5430/jms.v3n1p32
Pandhu Prabowo, P. & Widanaputra. (2018). Pengaruh Love Of Money , Machiavellian , dan Idealisme Pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Udayana. 23, 513–537.
https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Shleifer, A. (2014). Does competition destroy ethical behavior? American EconomicReview,94(2),414–418. https://doi.org/10.1257/0002828041301498
Simons, T. L. (1999). Behavioral Integrity as a Critical Ingredient for Transformational Leadership Behavioral Integrity as a Critical Ingredient for Transformational. The International Journal of Social Sciences and Humanities. 5(10), 5008–5016. https://doi.org/10.18535/ijsshi/v5i10.03
Sina, M. I. (2013). Analisis Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Intervening. Accounting Analysis Journal Universitas Diponegoro Semarang. https://doi.org/10.1080/09638180.2018.1509014
Skinner, J., & Ferrell, O. C. (2010). Ethical Behavior and Bureaucratic Structure in Marketing Research Organizations Author(s): 25(1), 103–109. doi.org/10.1080/09638180.2018.1509014
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta. doi.org/10.1108/02686900610680512
Sujana, & Edy. (2012). Pengaruh Kompetensi, Motivasi, Kesesuaian Peran Dan Komitmen Organisasi Terhadap Perilaku Etis Auditor Internal Inspektorat Pemerintah Kabupaten (Studi Pada Kantor Inspektorat Kabupaten Badung Dan Buleleng). Skripsi. Universitas Pendidikan Ganesha. (2), 1–27. doi.org/10.2308/accr.2007.82.3.621
Surbakti, M. P. (2013). Analisis Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja terhadap Perilaku Etis Karyawan (Studi pada PT. Kereta Api Indonesia Daop IV Semarang).Skripsi. Fakultas Ekonomi dan Bisnis Universitas Diponegoro. https://doi.org/10.2308/accr.2003.78.1.95
Tely Sutan, S. (2016). Analisis Keterkaitan Antara Gaya Kepemimpinan Dan Organizational Trust Terhadap Perilaku Etis Pada Pt Samolindo Metal Berjaya. Jurnal Manajemen Universitas Kristen Petra. 4(1), 376–386.
Torisa Utami, I. (2010). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Motivasi Kerja Karyawan Pada PT Trade Servistama Indonesia-Tangerang. Jurnal Akademi Sekretari Universitas Budi Luhur. 73. 73–81. doi.org/10.1080/09638180.2018.1509014
Tribun Bali.com. (2018). Penanganan Kasus Koperasi Bodong Rp 150 Miliar. RetrievedfromTribunBali.comwebsite:https://bali.tribunnews.com/2019/01/29/
Wardana, M. A. & Dodik. A. (2016). Pengaruh Gaya Kepemimpinan Transformasional , Objektivitas , Integritas Dan Etika Auditor Terhadap Kualitas Audit. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Udayana 948–976. doi.org/10.1506/car.26.2.2
Widyasari, H., & Suardikha, I. M. S. (2015). Pengaruh Kemampuan Teknik Pemakai, Motivasi Kerja, Dukungan Manajemen Puncak, Lingkungan Kerja Fisik Pada Perilaku Etis Individual. E-Jurnal Akuntansi Universitas Udayana, 678–697. https://doi.org/10.24843/eja.2018.v24.i01.p03
Yukl, G., & Hall, P. (2002). Leadership in Organizations. Journal ASA University Review. 4(2), pp: 50-56.
Yusuf, M. (2009). Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, Motivasi Dan Perilaku Etis Sebagai Variabel Moderating Terhadap Hubungan Antara Partisipasi Penyusunan Anggaran dan Perilaku Etis Manajerial. Skripsi. Fakultas Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Syarif Hidayatullah Jakarta. ISSN 2252-6765.
Zhu, W., May, D. R., & Avolio, B. J. (2014). The Impact of Ethical Leadership Behavior on Employee Outcomes. International Journal of Applied Business and Economic Research, 13(6), 4283–4304. https://doi.org/10.1108/EBS-07-2012-0035
Bass, B. M., & Avolio, B. J. (1994). Shatter the Glass Ceiling: Women May Make Better Managers. International Journal of Economics and Finance. 33(4), 549–560. https://doi.org/10.1111/j.0306-686X.2005.00645.x
Bass, B. M., Waldman, D. A., & Avolio, B. J. (1987). Transformational Leadership and the Falling Dominoes Effect. International Journal of Economics and Finance. 12(1), 73–87. https://doi.org/10.1016/j.adiac.2010.03.001
Beritabali.com. (2017). Di Bali, 44 LPD Go Digital. Retrieved September 20, 2019, from Beritabali.com website: http://doi.org bisnisbali.com/2017/08/10/di-bali-44-lpd-go-digital/
Bellyanti, L. A., & Rasmini. (2016). Pengaruh Keefektifan Pengendalian Intern, Reward, dan Motivasi Individu pada Perilaku Etis Karyawan (Studi CV. Sinar Dian). Skripsi. Fakultas Ekonomi Dan Bisnis Universitas Udayana. https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Cremer, D. De & Murnighan, J. K. (2011). Understanding Ethical Behavior and Decision Making in Management : A Behavioural Business Ethics Approach. American Journal of Economics 22. https://doi.org/10.1111/j.1467-8551.2010.00733.x
Dunk, A. (2013). The Effect Of Budget Emphasis And Information Asymmetry On The Relation Between Budgetary. Accounting Review: A Quarterly Journal of the American Accounting Association, 68(2), 400–410. doi.org/10.33648/ijoaser.v2i2.31
Dwi, Cahyani & Kadek Candra, D. (2015). Motivasi , Budaya Kerja , Dan Tingkat Pendidikan Terhadap Persepsi Etis Auditor Junior ( Studi Empiris Pada Kantor Akuntan Publik di Bali ). e-Journal S1 Ak Universitas Pendidikan Ganesha. 3(1). 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Ghozali, H. I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 (Edisi 8; P. P. Harto, Ed.). Semarang: Badan Penerbit Universitas Diponegoro. https://doi.org/10.1108/EBS-07-2012-0035
Honeycutt & Karande, K. (2011). Determinants of ethical behavior: A study of autosalespeople. Journal of Business Ethics, 32(1), 69–79. https://doi.org/10.1023/A:1010704409683
Indra Putra, B. (2015). Pengaruh Pengendalian Intern, Motivasi dan Reward Manajemen terhadap Perilaku Etis Karyawan ( Studi Kasus PT Inti Sukses Garmindo, Semarang). e-Journal Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang.
Jayanti, I., & Rasmini (2013). Pengaruh Pengendalian Intern, Motivasi, dan Reward Manajemen Pada Perilaku Etis Konsultan. e-Jurnal Akuntansi Universitas Udayana, 179–195. https://doi.org/10.24843/eja.2018.v24.i01.p03
Kurniawan, H. (2011). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Perilaku Etis Karyawan Pt. Berau Karya Indah Di Surabaya Melalui Motivasi Kerja. Airlangga Journal of Management. 8(7): 3314-3322
Leonard, Cronan, et al. (2014). What influences IT ethical behavior intentions - Planned behavior, reasoned action, perceived importance, or individual characteristics?. Journal Information and Management, 42(1), 143–158. https://doi.org/10.1016/j.im.2003.12.008
Leroy, H., & Simons, T. L. (2012). Authentic Leadership and Behavioral Integrity as Drivers of Follower Commitment and Performance Authentic Leadership and Behavioral Integrity as Drivers of Follower. International Journal of Information Management, https://doi.org/10.1111/j.0306-686X.2005.00645.x
Lin, Z. J., & Liu, M. (2010). The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting, 26(1), 117–127. https://doi.org/10.1016/j.adiac.2010.03.001
Maslow, B. A. H., & Green, C. D. (1943). A Theory of Human Motivation A Theory of Human Motivation. Journal of Applied Sciences Research .1–21.
Nababan, D. (2017). Pengaruh Motivasi Kerja dan Kompensasi Terhadap Perilaku Etis Karyawan dalam Sistem Penggajian dengan Gaya Kepemimpinan sebagai Variabel Moderating. Journal of Faculty of Economic, Universitas Widyatama, Bandung. XXI(02), 306–316.
Nanda, L. (2014). Analisis Pengaruh Motivasi Kerja, Pengendalian Internal, Dan Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Empiris Pada AJB Bumi Putera 1912 Kantor Cabang Solo Gladag). Skripsi. Universitas Muhammadiyah Surakarta. http://dx.doi.org/10.5539/ibr.v5n11p136
Nariswari, L., & Rahardjo, M. (2016). Analisis Pengaruh Gaya Kepemimpinan Kepuasan Kerja Karyawan ( Studi pada PT . Poliplas Indah Sejahtera ). 5, 1–10. Diponegoro Journal Of Management. 2337-3792. https://doi.org/10.24843/2016.v28.i03.p21.
Northouse & Mood,. (2013). Randomized Clinical Trial Of A Brief And Extensive Dyadic Intervention For Advanced Cancer Patients And Their Family Caregivers. Journal of International Accounting, Auditing and Taxation. 563(January 2012), 555–563.
Oghojafor, B. E. A., & Okonji, P. S. (2012). Attribution Theory and Strategic Decisions on Organizational Success Factors. International Journal of Economics and Finance. 3(1), 32–39. https://doi.org/10.5430/jms.v3n1p32
Pandhu Prabowo, P. & Widanaputra. (2018). Pengaruh Love Of Money , Machiavellian , dan Idealisme Pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Udayana. 23, 513–537.
https://doi.org/10.24843/EJA.2019.v28.i03.p21.
Shleifer, A. (2014). Does competition destroy ethical behavior? American EconomicReview,94(2),414–418. https://doi.org/10.1257/0002828041301498
Simons, T. L. (1999). Behavioral Integrity as a Critical Ingredient for Transformational Leadership Behavioral Integrity as a Critical Ingredient for Transformational. The International Journal of Social Sciences and Humanities. 5(10), 5008–5016. https://doi.org/10.18535/ijsshi/v5i10.03
Sina, M. I. (2013). Analisis Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Intervening. Accounting Analysis Journal Universitas Diponegoro Semarang. https://doi.org/10.1080/09638180.2018.1509014
Skinner, J., & Ferrell, O. C. (2010). Ethical Behavior and Bureaucratic Structure in Marketing Research Organizations Author(s): 25(1), 103–109. doi.org/10.1080/09638180.2018.1509014
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta. doi.org/10.1108/02686900610680512
Sujana, & Edy. (2012). Pengaruh Kompetensi, Motivasi, Kesesuaian Peran Dan Komitmen Organisasi Terhadap Perilaku Etis Auditor Internal Inspektorat Pemerintah Kabupaten (Studi Pada Kantor Inspektorat Kabupaten Badung Dan Buleleng). Skripsi. Universitas Pendidikan Ganesha. (2), 1–27. doi.org/10.2308/accr.2007.82.3.621
Surbakti, M. P. (2013). Analisis Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja terhadap Perilaku Etis Karyawan (Studi pada PT. Kereta Api Indonesia Daop IV Semarang).Skripsi. Fakultas Ekonomi dan Bisnis Universitas Diponegoro. https://doi.org/10.2308/accr.2003.78.1.95
Tely Sutan, S. (2016). Analisis Keterkaitan Antara Gaya Kepemimpinan Dan Organizational Trust Terhadap Perilaku Etis Pada Pt Samolindo Metal Berjaya. Jurnal Manajemen Universitas Kristen Petra. 4(1), 376–386.
Torisa Utami, I. (2010). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Motivasi Kerja Karyawan Pada PT Trade Servistama Indonesia-Tangerang. Jurnal Akademi Sekretari Universitas Budi Luhur. 73. 73–81. doi.org/10.1080/09638180.2018.1509014
Tribun Bali.com. (2018). Penanganan Kasus Koperasi Bodong Rp 150 Miliar. RetrievedfromTribunBali.comwebsite:https://bali.tribunnews.com/2019/01/29/
Wardana, M. A. & Dodik. A. (2016). Pengaruh Gaya Kepemimpinan Transformasional , Objektivitas , Integritas Dan Etika Auditor Terhadap Kualitas Audit. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Udayana 948–976. doi.org/10.1506/car.26.2.2
Widyasari, H., & Suardikha, I. M. S. (2015). Pengaruh Kemampuan Teknik Pemakai, Motivasi Kerja, Dukungan Manajemen Puncak, Lingkungan Kerja Fisik Pada Perilaku Etis Individual. E-Jurnal Akuntansi Universitas Udayana, 678–697. https://doi.org/10.24843/eja.2018.v24.i01.p03
Yukl, G., & Hall, P. (2002). Leadership in Organizations. Journal ASA University Review. 4(2), pp: 50-56.
Yusuf, M. (2009). Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, Motivasi Dan Perilaku Etis Sebagai Variabel Moderating Terhadap Hubungan Antara Partisipasi Penyusunan Anggaran dan Perilaku Etis Manajerial. Skripsi. Fakultas Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Syarif Hidayatullah Jakarta. ISSN 2252-6765.
Zhu, W., May, D. R., & Avolio, B. J. (2014). The Impact of Ethical Leadership Behavior on Employee Outcomes. International Journal of Applied Business and Economic Research, 13(6), 4283–4304. https://doi.org/10.1108/EBS-07-2012-0035
Published
2020-07-10
How to Cite
CANDRA KUSUMA DEWI, Ni Kadek; WIDANAPUTRA, A.A. Gde Putu.
Pengaruh Gaya Kepemimpinan Transformasional dan Motivasi Kerja Pada Perilaku Etis Manajer Koperasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1712 - 1724, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57711>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p08.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
