Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables
Abstract
Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors.
Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception
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References
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Bergh, D. (2021). Research methods in international business. Journal of International Business Studies, 52(6). https://doi.org/10.1057/s41267-021-00440-3
Cai, G., Li, W., & Tang, Z. (2020). Religion and the Method of Earnings Management: Evidence from China. Journal of Business Ethics, 161(1). https://doi.org/10.1007/s10551-018-3971-6
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Jaffar, N., bin Ahmad, A. A., & Sulaiman, N. A. (2022). Data analytics competency and religiosity influence on external auditors’ performance in Malaysia. F1000Research, 10. https://doi.org/10.12688/f1000research.73206.2
Jaya, I. P., & Sukirno, S. (2020). The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting. Jurnal Dinamika Akuntansi, 12(1). https://doi.org/10.15294/jda.v12i1.17701
Johari, R. J., Rashid, N., Yazid, A. S., & Salleh, F. (2018). An Empirical Examination of Undergraduate Accounting Students’ Ethical Judgment: Malaysia Evidence. International Journal of Academic Research in Business and Social Sciences, 8(12). https://doi.org/10.6007/ijarbss/v8-i12/5064
Khanifah, K., Isgiyarta, J., Lestari, I., & Udin, U. (2019). The effect of gender, locus of control, love of money, and economic status on students’ ethical perception. International Journal of Higher Education, 8(5). https://doi.org/10.5430/ijhe.v8n5p168
Khoiriyah, L., Asyik, N. F., & Amanah, L. (2019). Dampak locus of control pada moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi. Jurnal Akuntansi Dan Keuangan, 3(2).
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Lestari, B. W. (2019). Pengaruh pengetahuan etika, religiusitas dan love of money terhadap persepsi etis Mahasiswa Akuntansi: Studi kasus pada Mahasiswa Akuntansi Universitas Islam Negeri Maulana Malik Ibrahim Malang. Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang.
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Makhmudah, A. (2020). Pengaruh Stress Kerja dan Gaya Kepimpinan Transformasional terhadap Disiplin Kerja dengan Religiusitas sebagai Moderasi. Universitas Walisongo Gempol.
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Mufida, F. A. (2019). Relationship Between Religiosity and the Level of Moral Reasoning of High School Student. Indonesian Psychological Research, 1(2). https://doi.org/10.29080/ipr.v1i2.203
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Pada, I., Kecurangan, K., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 18(3).
Parasitic, N. P. E., Wirakusuma, M. G., & Muliartha, K. (2019). The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali). International Journal of Siences: Basic and Applied Research (IJSBAR), 48(4).
Pehlivanova, P. (2020). The significance of rationality in reforming ethics within contemporary professional work: The case study of audit. Business and Professional Ethics Journal, 39(1). https://doi.org/10.5840/bpej201912489
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Sardžoska, E. G., & Tang, T. L. P. (2012). Work-Related Behavioral Intentions in Macedonia: Coping Strategies, Work Environment, Love of Money, Job Satisfaction, and Demographic Variables. Journal of Business Ethics, 108(3). https://doi.org/10.1007/s10551-011-1096-2
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Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01).
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Tang, T. L. (2010). Money, the meaning of money, management, spirituality, and religion. Journal of Management, Spirituality and Religion, 7(2). https://doi.org/10.1080/14766081003746448
Urumsah, D., & Wicaksono, A. P. (2016). Factors Influencing Employees To Commit Fraud in Workplace Empirical Study. Asia Pasific Fraud Journal, 1(1).
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Arrami, N., & QingXiang, Y. (2021). The role of moral identity in auditor’s ethical decision making. International Journal of Research in Business and Social Science (2147- 4478), 10(2). https://doi.org/10.20525/ijrbs.v10i2.1051
Asmara, R. Y. (2017). Analysis of Effect of Love of Money, Machiavellian and Gender Properties on Ethical Perception of Accounting Students. Research Journal of Finance and Accounting, 8(14).
Basri, Y. M. (2015). PENGARUH GENDER, RELIGIUSITAS DAN SIKAP LOVE OF MONEY PADA PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTASI. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 45–54.
Baumsteiger, R., Chenneville, T., & McGuire, J. F. (2013). The Roles of Religiosity and Spirituality in Moral Reasoning. Ethics and Behavior, 23(4). https://doi.org/10.1080/10508422.2013.782814
Bergh, D. (2021). Research methods in international business. Journal of International Business Studies, 52(6). https://doi.org/10.1057/s41267-021-00440-3
Cai, G., Li, W., & Tang, Z. (2020). Religion and the Method of Earnings Management: Evidence from China. Journal of Business Ethics, 161(1). https://doi.org/10.1007/s10551-018-3971-6
Chandrayatna, I. D. G. P., & Ratna Sari, M. M. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v27.i02.p09
Cohen, J. R., Pant, L. W., & Sharp, D. J. (1995). An exploratory examination of international differences in auditor’s ethical perceptions. Behavioral Research in Accounting, 7.
Duc, L. D. M. (2021). Factors Affecting Audit Professional Ethics-Approach from the Perception of Auditors in Vietnam. International Journal of Innovative Research and Scientific Studies, 4(4). https://doi.org/10.53894/IJIRSS.V4I4.201
Farhan, M., Helmy, H., & Afriyenti, M. (2019). Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi (Studi Empiris Pada Wajib Pajak Di Kota Padang). Jurnal Eksplorasi Akuntansi, 1(1), 470–486.
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1). https://doi.org/10.24856/mem.v35i1.1343
Fikri, M. Z. Al. (2018). Pengaruh Kecerdasan Spiritual, Kecerdasan Emosional, Love Of Money Dan Tingkat Pendidikan Terhadap Perilaku Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Jakarta). Universitas Islam Negeri Syarif Hidayatullah.
Gitaharie, B. Y., Dewi, M. K., Handayani, D., & Shauki, E. R. (2019). Contemporary research in accounting: An Indonesian context. In Contemporary Research in Accounting: An Indonesian Context.
Hair, J. F., & Brunsveld, N. (2019). Essentials of business research methods. In Essentials of Business Research Methods. https://doi.org/10.4324/9780429203374
Harun, F. (2016). Pengaruh Sifat Machiavellian Dan Love Of Money Terhadap Perilaku Etis Auditor (Studi Kasus Pada BPK RI Perwakilan Provinsi Sulawesi Selatan). Universitas Islam Negeri Alauddin Makassar.
Hazgui, M., & Brivot, M. (2022). Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics. Journal of Business Ethics, 175(4). https://doi.org/10.1007/s10551-020-04576-4
Hermawan, S., & Biduri, S. (2019). Akuntansi Keprilakuan. Indomedia Pustaka.
Hutajulu, J. D., & Yuyeta, E. N. A. (2011). Pengaruh Orientasi Etis Dan Faktor Demografi Terhadap Opini Etis Mahasiswa (Studi Kasus Pada Mahasiswa Si Akuntansi Dan PPA Undip). UNSPECIFIED.
Istiariani, I., & Arifah, U. (2020). Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception? Shirkah: Journal of Economics and Business, 5(2). https://doi.org/10.22515/shirkah.v5i2.309
Jaffar, N., bin Ahmad, A. A., & Sulaiman, N. A. (2022). Data analytics competency and religiosity influence on external auditors’ performance in Malaysia. F1000Research, 10. https://doi.org/10.12688/f1000research.73206.2
Jaya, I. P., & Sukirno, S. (2020). The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting. Jurnal Dinamika Akuntansi, 12(1). https://doi.org/10.15294/jda.v12i1.17701
Johari, R. J., Rashid, N., Yazid, A. S., & Salleh, F. (2018). An Empirical Examination of Undergraduate Accounting Students’ Ethical Judgment: Malaysia Evidence. International Journal of Academic Research in Business and Social Sciences, 8(12). https://doi.org/10.6007/ijarbss/v8-i12/5064
Khanifah, K., Isgiyarta, J., Lestari, I., & Udin, U. (2019). The effect of gender, locus of control, love of money, and economic status on students’ ethical perception. International Journal of Higher Education, 8(5). https://doi.org/10.5430/ijhe.v8n5p168
Khoiriyah, L., Asyik, N. F., & Amanah, L. (2019). Dampak locus of control pada moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi. Jurnal Akuntansi Dan Keuangan, 3(2).
Landers, R. N., & Behrend, T. S. (2022). Auditing the AI Auditors: A Framework for Evaluating Fairness and Bias in High Stakes AI Predictive Models. American Psychologist. https://doi.org/10.1037/amp0000972
Lestari, B. W. (2019). Pengaruh pengetahuan etika, religiusitas dan love of money terhadap persepsi etis Mahasiswa Akuntansi: Studi kasus pada Mahasiswa Akuntansi Universitas Islam Negeri Maulana Malik Ibrahim Malang. Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang.
Maggalatta, A., & Adhariani, D. (2020). For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception. Journal of International Education in Business, 13(2). https://doi.org/10.1108/JIEB-09-2019-0046
Makhmudah, A. (2020). Pengaruh Stress Kerja dan Gaya Kepimpinan Transformasional terhadap Disiplin Kerja dengan Religiusitas sebagai Moderasi. Universitas Walisongo Gempol.
Mertens, W., Pugliese, A., & Recker, J. (2016). Quantitative data analysis: A companion for accounting and information systems research. In Quantitative Data Analysis: A Companion for Accounting and Information Systems Research. https://doi.org/10.1007/978-3-319-42700-3
Mufida, F. A. (2019). Relationship Between Religiosity and the Level of Moral Reasoning of High School Student. Indonesian Psychological Research, 1(2). https://doi.org/10.29080/ipr.v1i2.203
Nazaruddin, I., Rezki, S. B., & Rahmanda, Y. (2018). Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants. Business and Economic Horizons, 14(2). https://doi.org/10.15208/beh.2018.31
Normadewi, B., & Arifin, H. (2012). Analisis Pengaruh Jenis Kelamin Dan Tingkat Pendidikan Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love of Money Sebagai Variabel Intervening. Universitas Diponogoro.
Nugrahanti, T. P., & Jahja, A. S. (2018). Audit judgment performance: The effect of performance incentives, obedience pressures and ethical perceptions. Journal of Environmental Accounting and Management, 6(3). https://doi.org/10.5890/JEAM.2018.09.004
Pada, I., Kecurangan, K., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 18(3).
Parasitic, N. P. E., Wirakusuma, M. G., & Muliartha, K. (2019). The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali). International Journal of Siences: Basic and Applied Research (IJSBAR), 48(4).
Pehlivanova, P. (2020). The significance of rationality in reforming ethics within contemporary professional work: The case study of audit. Business and Professional Ethics Journal, 39(1). https://doi.org/10.5840/bpej201912489
Pierce, J., & Pierce, B. (2016). For the love of family: A mafia lens on love and commitment. Research in Ethical Issues in Organizations, 16. https://doi.org/10.1108/S1529-209620160000016005
Prabowo, D. D. B., & Suhartini, D. (2021). The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? Journal of Economics, Business, & Accountancy Ventura, 23(3). https://doi.org/10.14414/jebav.v23i3.2348
Puspitasari, W. (2018). Sifat Machiavellian Dan Pertimbangan Etis : Anteseden Independensi Dan Perilaku Etis Auditor. Universitas Hayam Wuruk Perbanas Surabaya.
Rahman, A. (2013). Pengaruh Karakteristik Individu, Motivasi dan Budaya Kerja terhadap Kinerja Pegawai pada Badan Keluarga Berencana dan Pemberdayaan Perempuan Kabupaten Donggala. E-Jurnal Katalogis, 1(2), 77–86.
Rahmatika, D. N., Kartikasari, M. D., Dewi Indriasih, D., Sari, I. A., & Mulia, A. (2019). Detection of Fraudulent Financial Statement; Can Perspective of Fraud Diamond Theory be applied to Property, Real Estate, and Building Construction Companies in Indonesia? European Journal of Business and Management Research, 4(6). https://doi.org/10.24018/ejbmr.2019.4.6.139
S, S., Azwardi, A., & Fadillah, M. (2020). The Effect of Independence, Integrity, and Professionalism on the Performance of Government External Auditors: Case Study on the Southern Sumatra Audit Board. Journal of Accounting Finance and Auditing Studies (JAFAS), 6(3). https://doi.org/10.32602/jafas.2020.017
Saadah, N., & Samroh, S. (2021). Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants? Accounting Analysis Journal, 10(1). https://doi.org/10.15294/aaj.v10i1.44736
Sardžoska, E. G., & Tang, T. L. P. (2012). Work-Related Behavioral Intentions in Macedonia: Coping Strategies, Work Environment, Love of Money, Job Satisfaction, and Demographic Variables. Journal of Business Ethics, 108(3). https://doi.org/10.1007/s10551-011-1096-2
Sevi, D., Mulyati, S., & Kurniawan, A. (2021). The Effect of Knowledge Of Ethics, Religiosity, Ethical Sensitivity, Ethical Orientation To Accounting Students Perception Of Creative Accounting Practices. Accruals (Accounting Research Journal of Sutaatmadja), 5(01). https://doi.org/10.35310/accruals.v5i01.685
Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5). https://doi.org/10.1108/02686901111129553
Sudarman, & Kusuma, S. Y. (2019). Individual morality to accounting fraud tendency at whole bmts in kudus. International Journal of Scientific and Technology Research, 8(12).
Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01).
Sutrisno, T., & Dularif, M. (2020). National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1772618
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Published
2023-01-31
How to Cite
HERMAWAN, Sigit et al.
Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 43-57, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/83309>. Date accessed: 23 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p04.
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