Suryadi Winata, Khomsiyah Khomsiyah


The purpose of this study is to examine the role of ethics code to influence the ethical philosophy and ethical intensity of public accountant consist of; idealism, relativism, magnitude of consequence, social consensus and temporal immediacy to the process of ethical decision making. The research samples used are 138 public accountants. The hypotheses testing used is moderated regression analysis. The results show that code of ethics reduce the influence of idealism to ethical awareness of public accountants. code of ethics and idealism are factors that are complementary, so the implications of the code of conduct is an importance tool for the implementation of idealistic thinkings in ethical decision-making practice of public accountants.

Kata Kunci

code of ethic, ethical philosophy, ethical intensity, and public accountants.

Teks Lengkap:



Ajzen I., (1991). The Theory of Planned Behavior; Organizational Behavior and Human Decision Processes, 50, 179 – 211; Academic Press, Inc - University of Massachusetts at Amherst, MA

Armstrong, M. B., J. E. Ketz, dan D. Owsen, (2002). Ethics Educations in Accounting: Moving Toward Ethical Motivation and Ethical Behavior, Journal of Accounting Education Ed. 21 (2003) 1 – 16

Barlaup, K., H. I. Dronen, dan I. Stuart, (2009). Restoring Trust in Auditing: Ethical Discernment and The Adelphia Scandal; Managerial Auditing Journal, Vol. 24 No. 2; Emerald Group Publishing Limited

Barnett T., dan C. Vaicys, (2000). The Moderating Effect of Individuals’ Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions, Journal of Business Ethics 27: 351 – 362, 2000, Kluwer Academic Publishers – Netherlands, Proquest pg. 351

Barnett, T. dan S. Valentine, (2002), Issue Contingent and Marketers’ Recognition of Ethical Issues, Ethical Judgments And Behavioral Intentions, Journal of Business Research, (In Press).

Callanan G. A., P. F. Roterberry, D. F. Perri, dan P. Oehlers, (2010). Contextual Factors as Moderators of the Effect of Employee Ethical Ideology on Ethical Decission – Making; International Journal of Management Vol 27, No. 1,

Carlson, D. S., K. M. Karmar dan L. L. Wadsworth, (2002). The Impact of Moral Intensity on Ethical Decision Making: Assessing The Relevance of Orientation, Journal of Managerial Issues, Vol. XIV, Nomor 1, Spring 2002, Proquest pg 15.

Chan, S. Y. S, dan P. Leung, (2006). The Effects if Accounting Students’ Ethical Reasoning and Personal Factors on Their Ethical Sensitivity; Managerial Auditing Journal, Vol. 21, No. 4, 2006; Emerald Group Publishing Limited

Chaves, G. A., R. A. Wiggins, dan M. Yolas, (2001). The Impact of Membership in the Ethics Officer Association; Journal of Business Ethics 34: 39 – 56, 2001; Kluwer Academic Publishers – Netherlands; Proquest pg. 39

Conner, M., dan Armitage, C. J., (1998), Extending the theory of planned behavior: A review and avenues for further research. Journal of Applied Social psychology, 28, 1429 – 1464.

Craft, L., (2013); A Review of The Empirical Ethical Decision-Making Literature – 2004 – 2011; Organizational Leadership, Policy and Development; Journal of Business Ethics 117: pp 221 – 259; Springer

Douglas, P. C., R. A. Davidson dan B. N. Schwartz, (2001) The Effect of Organizational Culture and Ethical Orientation on Accountants’ Ethical Judgments; Journal of Business Ethics 34: 101 – 121; Kluwer Academic Publihers – Netherlands; Proquest pg. 101

Elango B., K. Paul, S. K. Kundu, dan S. K. Paudel, (2010). Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making, Journal of Business Ethics (2010) 97: 543 – 561, Springer 2010

Ferrell, O, C., J. Fraedrich, dan L. Ferrell, (2011). Business Ethics Ethical Decision Making and Cases; Edisi 8, South-Western Cengage Learning, 5191 Natorp Boulevard, Mason, OH 45040, USA, Online Store www.CengageBrain.com

Ford, R. C. dan W.D. Richardson, (1994). Ethical Decision Making: A Review of the Empirical Literature; Journal of Business Ethics 13: 205 – 221, Kluwer Academic Publishers – Netherlands

Forsyth, D. R., (1980). A. Taxonomy of Ethical Ideologies, Journal of Personality and Social Psycology, American Psycological Association.

Gaffikin M. dan ASL Lindawati, (2012). The Moral Reasoning of Public Accountants in The Development of a Code of Ethics: The Case of Indonesia; Australian Accounting Business and Finance Journal, Vol 6, issue 1, article 10

Granitz, N. A., (2003). Individual, Sosial and Organizational Sources of Sharing and Variation in the Ethical Reasoning of Managers, Journal of Business Ethics 42: 101 – 124, 2003, Kluwer Academic Publisher – Netherlands, Proquest pg 101

Greenfield, Jr. A. C., C. S. Norman, dan B. Wier, (2007). The Effect of Ethical Orientation and professional Commitment on Earnings Management Behavior, Journal of Business Ethics (2008), Springer.

Haines, R. dan L. N. K. Leonard, (2007). Situational Influence on Ethical Decision-Making in an IT Context; Information dan Management 44: 313 – 320, ScienceDirect – ELSEVIER

Jin, D., (2012). A Review of the Empirical Literature on Ethical Decision Making: 2004 – 2010, Tsinghua University – School of Economics & Management, Center for Leadership Research and Development, SSRN

Jones, M. T., (1991). Ethical Decision Making by Individual in Organization: An Issue-Contingent Model, The Academy of Management Review, Vol. 16, No. 2 (Apr., 1991) pp. 366 – 395, JSTOR

Khomsiyah, (2005). Analisis Hubungan Indeks dan Struktur Corporate Governance Dengan Kualitas Pengungkapan, Disertasi Doktor Ilmu Ekonomi pada Universitas Gadjah Mada, Yogyakarta.

Leitsch, D. L., (2004). Differences in the Perceptions of Moral Intensity in the Moral Decision Process: An Empirical Examination of Accounting Students; Journal of Business Ethics 53: 313 – 323, 2004; Kluwer Academic Publishers – Netherlands

Leung, P., dan B. J., Cooper, (2005), Accounting, Ethical Issues and The Corporate Governance Context, Australian Accounting Review, Vol 15, No. 1

Loe T. W., L. Ferrell, dan P. Mansfield, (2000). A Review of Empirical Studies Assessing Ethical Decision Making in Business, Journal of Business Ethic: 25: 185 – 204, 2000, Kluwer Academic Publisher – Netherlands, Proquest pg 183

McKinney, J. A., Emerson, T. L., dan Neubert, M. J., (2010). The effects of ethical codes on ethical perceptions of actions toward stakeholders, Journal of Business Ethics, 97, 505–516.

McMahon J. M., dan R. J. Harvey, (2006). The Effect of Moral Intensity on Ethical Judgment, Journal of Business Ethics (2007) 72: 335 – 357, Springer 2006

Musbah, A. Y. S., (2010). The Role of Individual Variables, Organizational Variables, and Moral Intensity Dimensions in Accountants’ Ethical Decision Making: A Study of Management Accounting in Libya, A Disertation Submitted to The University Huddersfield in Partial Fulfilment of The Requirements for The Degree of Doctor of Philosophy, University of Huddersfield Business School, November

Ng, W., Lee, dan Moneta, (2009). Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Provensity to Manage Earnings; Journal of Business Ethics (2009), 84: 367 – 387; Springer 2008

Nguyen N. T., dan M. D. Biderman, (2007). Studying Ethical Judgments and Behavioral Intentions Using Structural Equations: Evidence from the Multidimensional Ethics Scale, Journal of Business Ethics (2008) 83, 627 – 640, Springer 2007

O’Fallon, M. J., dan K. D., Butterfield, (2005). A Review of The Empirical Ethical Decision-Making Literature: 1996 – 2003; Journal of Business Ethics (2005) Vol 39: 375 – 413; Springer 2005

Paolillo G.P.J. dan S. J. Vitell, (2002). An Empirical Investigation of the Influence of Selected Personal, Organizational and Moral Intensity Factors on Ethical Decision Making, Journal of Business Ethics 35: 65 – 74, 2002, Proquest pg 65

Pflugrath, G., N.M. Bennie., dan C. Liang, (2007). The Impact of Codes of Ethics and Experience on Auditor Judgments, Managerial Auditing Journal, Vol. 22., No. 6., pp. 566-599.; Emerald Group Publishing Limited

Premeaux, S., (2009). The Link Between Management Behavior and Ethical Philosophy in the Wake of The Enron Convictions; Journal of Business Ethics 85: 13 – 25; Springer.

Putranta, M. P., dan R. P. J, Kingshott, (2010). The Relationships Between Ethical Climate, Ethical Ideologies and Organizational Commitment Within Indonesia Higher Education Institutions, J. Acad Ethics (2011) 9: 43 – 60, Springer

Roozen, I., P. D., Pelsmarcker dan F. Bostyn, (2001) The Ethical Dimensions of Decision Processes of Employees, Journal of Business Ethics 33: 87 – 99, 2001, Kluwer Academic Publishers – Netherlands, Proquest pg. 87

Ross dan Robertson; 2003; A Typology of Situational Factors: Impact on Salesperson Decision-Making About Ethical Issues; Journal of Business Ethics 46: 213 – 234, 2003; Kluwer Academic Publishers – Netherlands; Proquest pg. 213

Schweikert J. A., (1992). Cognitive-Contingency Theory and the Study of Ethics in Accounting; Journal of Business Ethics 11: 471 – 478, 1992; Kluwer Academic Publishers – Netherlands; Proquest pg. 471

Shafer W. E., dan R. S. Simmons, (2011). Effects of Organizational Ethical Culture on the Ethical Decisions of Tax Practitioners in Mainland China; Accounting, Auditing dan Accountability Journal, Vol. 24, No. 5, 2011, pp. 647 - 668; Emerald Group Publishing Limited

Shaw, J., (2006). Intention in Ethics, Canadian Journal of Philosophy, Vol. 36, No. 2, 2006

Sweeney, B., & Costello, F. (2009). Moral intensity and ethical decision-making: An empirical examination of undergraduate accounting and business students. Accounting Education: An International Journal, 18(1), 75–97.

Trevino, L. K., (1986). Ethical Decision Making in Organizatons: A Person-Situation Interactionist Model; The Academy of Management Review, vol. 11, No. 3 pp. 601 – 617; JSTOR, 2006

Watts, R.L., dan J.L. Zimmerman, (1986), Positive Accounting Theory, Prentice Hall , Englewood Cliffs, Nee


  • Saat ini tidak ada refbacks.