DAMPAK KODE ETIK PADA PENGARUH FILOSOFI ETIS DAN INTENSITAS ETIS TERHDADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN PUBLIK
DOI:
https://doi.org/10.24034/j25485024.y2017.v1.i2.2634Keywords:
kode etik, filosofi etis, intensitas etis, akuntan publikAbstract
Tujuan penelitian ini adalah untuk mengukur peran kode etik dalam memperkuat pengaruh filosofi etis yaitu idealisme, relativisme, dan intensitas etis yaitu magnitude of consequence, social consensus dan temporal immediacy pada pengambilan keputusan etis. Sampel penelitian ini menggunakan 138 akuntan publik. Pengujian hipotesis menggunakan analisis regresi moderasi. Hasilnya memperlihatkan bahwa kode etik menurunkan pengaruh idealisme terhadap kesadaran etis akuntan publik. Kode etik dan idealisme merupakan faktor-faktor yang saling melengkapi, sehingga implikasi kode etik merupakan alat penting dalam rangka penerapan pemikiran kaum idealis pada praktik akuntan publik. Kode etik yang dapat menurunkan pengaruh positif idealisme terhadap kesadaran etis berarti bahwa kode etik mendorong setiap akuntan publik untuk mematuhi aturan etis universal dalam mencapai hasil usaha yang terbaik. Fakta yang menunjukkan pemikiran para idealis berpengaruh kuat terhadap kesadaran etis menggambarkan idealime yang kuat, dan adanya kode etik yang kuat yang dapat menurunkan pengaruh idealisme dalam pengambilan keputusan etis mengartikan kekuatan relativisme sebagai dasar pengambilan keputusan etis. Kombinasi antara idealisme dan relativisme kuat merupakan posisi situationis di dalam taxonomy of ethical ideology.References
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