Individuals Characteristics and Ethical Financial Reporting Choice

Yunita Dwi Rahayu, Anis Chariri

Abstract


The aim of this study is to examine the influence of individuals characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting. Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.


Keywords


Ethical financial reporting choice; cognitive moral development; idealism; Machiavellianism; deontology; and risk preference

Full Text:

PDF

References


Adriana, Padma, Rosidi, & Zaki Baridwan. 2014. Determinan Pembuatan Keputusan Etis Konsultan Pajak. Skripsi, Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada.

Barnett, T., Bass, K. & Brown, G., 1996. Religiosity, ethical ideology, and intentions to report a peer's wrongdoing,. Journal of Business Ethics, 15: 1161. doi:10.1007/BF00412815

Chrismatuti, C & Purnamasari. St. V. 2004. Hubungan Sifat Machiavellian, Pembelajaran Etika dalam Mata Kuliah Etika dan Sikap Etis Akuntan. Lembaga Penelitian Universitas Semarang.

Christie, R., & Geis, F. L. (1970). Studies in machiavellianism. New York, NY: Academic Press.

Cote, J, Latham, C.K & Sanders, D. 2013. Ethical Financial Reporting Choice: The Influence of Individual Characteristics. Journal of Advances in Accounting Behavior Research, Volume 16, 115-148.

Falah, S. 2006. Pengaruh Budaya Etis Organisasi dan Orientasi Etika terhadap Sensitivitas Etika (Studi Empiris tentang Pemeriksaan Internal di Bawasda Pemda Papua). Tesis, Program Magister Sains Akuntansi Universitas Diponegoro.

Fischhoff, B., Lichtenstein, S., Slovic, P., Derby, S., & Keeney, R. 1981. Acceptable Risk, Cambridge: Cambridge University

Forsyth, D. R. 1980. A Taxonomy of Ethical Ideologies. Journal of Personality and Social Psychology 39(1),175-184.

Ghosh, D. & Ray, M. R. (1997), Risk, Ambiguity, and Decision Choice: Some Additional Evidence. Decision Sciences, 28: 81104. doi:10.1111/j.1540-5915.1997.tb01303.x

Hofstede. 1983. National Culture in Four Dimensions: A Research-Based Theory of Cultural Differences among Nations. Journal of International Studies of Management & Organization, Vol XIII, No.1-2: 46 74

Hung, K. T., & Tangpong, C. 2010. General risk propensity in multifaceted business decisions: Scale development. Journal of Managerial Issues, 22(1), 88106.

Hunt, S.D & Vitell. 1986. A General Theory of Marketing Ethics. Journal of Macromarketing 6 (Spring) pp 5-16.

Kadous, K. & Magro, A. 2001. The Effects of Exposure to Practice Risk on Tax Professionals Judgements and Recommendations. Contemporary Accounting Research; Fall 2001; 18, 3; pg. 451.

Keinan, G., Meir, E. & Gome-Nemirovsky, T. (1984). Measurement of risk takers' personality. Psychological Reports, 55, 163-167

Killian, S. dan Doyle, E. 2004. Tax Aggression among Tax Professionals: The Case of South Africa. Journal of Accounting, Ethics & Public Policy, Vol. 4, No. 3.

Koehn, D. 2015. A Role for Virtue Ethics in the Analysis of Business Practice, Business Ethics Quarterly, 5(3), pp. 533539. doi: 10.2307/3857397

Kohlberg, L., 1981, Volume 1: The Philosophy of Moral Development, Harper & Row, New York,

Marwanto. 2007. Pengaruh Pemikiran Moral, Tingkat Idealisme, Tingkat Relativisme dan Locus of Control terhadap Sensitivitas, Pertimbangan, Motivasi dan Karakter Mahasiswa Akuntansi (Studi Eksperimen pada Politeknik Negeri Samarinda). Tesis, Program Magister Sains Akuntansi Universitas Diponegoro Semarang.

Mintchik, N. M., & Farmer, T. A. 2009. Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting. Journal of Business Ethics, 259-275.

Murtanto & Marini. 2003. Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi Akuntansi terhadap Etika Bisnis dan Etika Profesi Akuntan. Prosiding Simposium Nasional Akuntansi VI, Oktober, hlm.790805.

Pan, Y. & Sparks, J. 2011. Predictors, consequence, and measurement of ethical judgments: Review and meta-analysis. Journal of Business Research 65 (2012) 84-91.

Ponemon, L.A. 1992. Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study. Contemporary Accounting Research, 9 (1), pp. 171-211.

Purnamasari, St. V & Agnes Advensia C. 2006. Dampak Reinforcement Contingency Terhadap Hubungan Sifat Machiavellian dan Perkembangan Moral. Makalah disajikan pada Simposium Nasional IX, Padang.

Rest, J. R. 1986. Moral development: Advances in research and theory. New York, NY: Praeger.

Richmond, K.A. 2001. Ethical Reasoning, Machiavellian Behaviour, and Gender. The Impact on Accounting Students Ethica Decision Making. Disertasi. Blacksburg. Virginia.

Sari, E.V. 2015. Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior (Studi Kasus pada Mahasiswa S1 Akuntansi Angkatan 2011 Universitas Negeri Yogyakarta). Jurnal Fakultas Ekonomi Universitas Negeri Yogyakarta.

Shafer, W. & Simmons, R. 2006. Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals. Department of Business Law & Taxation Corporate Law and Accountability Research Group Working Paper No. 5 Monash UniversitySocial Science Research Network electronic library.

Shapeero, M, Hian Chye Koh dan L.N. Killough. 2003. Underreporting and Premature Sign-Off in Public Accounting. Management Auditing Journal, 18 (6):478-489.

Singhapakdi. 1999. Perceived Importance of Ethics and Ethical Decisions in Marketing. Journal of Business Research Vol. 45, p. 8999. Elsevier Science Inc.

Sitkin, S., & Pablo, A. 1992. Reconceptualizing the Determinants of Risk Behavior. The Academy of Management Review, 17(1), 9-38. Retrieved from http://www.jstor.org/stable/258646

Steenhaut, S. & van Kenhove, P. 2006. An Empirical Investigation of The Relationships among a Consumers Personal Values, Ethical Ideology and Ethical Beliefs. Journal of Business Ethic, Vol. 64, pp. 137-155.

Tanner, C., Medin, D. L., & Iliev, R. 2007. Influence of deontological versus consequentialist orientations on act choices and framing effects: When principles are more important than consequences. European Journal of Social Psychology, 38, 757769.

Trenkamp, L. M. 2009. The identification of ethical frameworks using public administration students. Tesis tidak dipublikasikan, University of Akron, Akron, OH.

Trevino, L. K. 1986. Ethical decision making in organizations: A person-situation interactionist Model, Academy of Management Review, 11,601-611

Wright, M. 1995, Can moral judgement and ethical behaviour be learned, Management Decision, 33, pp. 17?28.

Yulianti & Fitriany. 2005. Persepsi Mahasiswa Akuntansi terhadap Etika Penyusunan Laporan Keuangan. Paper dipresentasikan pada SNA VIII Solo, 15 16 September 2005




DOI: https://doi.org/10.15294/jda.v8i2.9314

Refbacks

  • There are currently no refbacks.




Creative Commons License
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License