The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang)

Authors

  • Livi Meiga Puteri Universitas Negeri Malang
  • Nurika Restuningdiah Universitas Negeri Malang
  • Makaryanawati Universitas Negeri Malang

DOI:

https://doi.org/10.54408/jabter.v2i4.190

Keywords:

Ethical Judgment, Ethical Ideology, Professional Commitment

Abstract

This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions

Downloads

Download data is not yet available.

References

Abadi, R. A. (2022). The influence of ethical ideology on the auditor's professional judgment with the mediating role of professional commitment. Iranian Management Accounting Association, 145-158.

Aranya, N., & Ferris, K. (1984). A Reexamination of Accountants' Organizational- Professional Conflict. The Accounting Review, 2-15.

Ashari, A. (2013). Corruption Awareness, Ethical Sensitivity, Professional Skepticism And Risk Of Corruption Assessment: Exploring The Multiple Relationship In Indonesian Case. Asia-Pacific Business Research Conference, 1-27.

Barrainkua, M. E.-P. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Revista de Contabilidad – Spanish Accounting Review, 177-187.

Bungin, B. (2011). Metodologi Penelitian Kuantitatif. Jakarta: Kencana.

Clayton, B. M. (2015). The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence. Australian Accounting Review, 372-388.

Damayanthi, G. J. (2016). Pengaruh Idealisme, Relativisme, Pengetahuan, Gender Dan Umur Pada Perilaku Tidak Etis Akuntan. 1-15.

Forsyth, D. R. (1980). A Taxonomy of Ethical Ideologies. Journal of PtnnuUty and Social Piycholofy, Vol. 39, No. 1, 175-184, 175-184.

Forsyth, D. R., & Nye, J. L. (1990). Personal Moral Philosophies and Moral Choice.

JOURNAL OF RESEARCH IN PERSONALITY, 398-414.

Ghozali, I. (2016). Aplikasi Analisis Multivariat dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Harmana, I. D., Wirakusuma, M. G., & Wirama, D. G. (2017). Pengaruh Idealisme, Pengalaman, Dan Komitmen Profesional Pada Pembuatan Keputusan Etis Konsultan Pajak Terdaftar Di Wilayah Bali-Nusa Tenggara. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 3549-3577.

Helmy, H. (2018). The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students. Advances in Economics, Business and Management Research, 57, 50-56.

Ismail, N. Y. (2018). Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business, 21-33.

Ismail, Z. R. (2019). Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in malaysia. Meditiari accountancy research, 805-821.

Kusumastuti R, I. G. (2016). Auditor Professional Commitment And Performance: An Ethical Issue Role. Risk governance & control: financial markets & institutions, 540-548.

Kohlberg, L. (1973). Stages of Moral Development. Stages of Moral Development According to Kohlberg, 1-8.

Li, M. C.-h. (2018). Moral judgment in a business setting: The role of managers’ moral foundation, ideology, and level of moral development. Asia Pac J Manag, 122- 143.

Mahanta, K. G. (2020). Exploring the role of ethics in the emotional intelligence- organizational commitment relationship. Asian Journal of Business Ethics, 276- 303.

Marques, P. A., & Pereira, J. A. (2009). Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession. Journal of Business Ethics, 227-242. DOI 10.1007/s10551-008-9845-6.

Musbah A, C. ,. (2016). The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making. J Bus Ethics, 336-358.

Oboh C.S, S. O. (2020). Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 389-422.

Oboh, C. S. (2018). Personal Characteristics and Ethical Decision Making Process of Accounting Professionals in Nigeria. Crawford Journal Of Business & Social Sciences, Xiii No. 1, March 2018:1-23, 1-23.

Oboh, C. S. (2019). Personal and moral intensity determinants of ethical decision- makin. Journal of Accounting in Emerging, 148-180.

Ramasamy B, M. C. (2013). Ethical ideologies among senior managers in China. Asian J Bus Ethics, 130-145.

Rest. J. (1979). Development in Judging Moral Issues, University of MN Press, Minneapolis.

Rogosic, I. P. (2022). Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics. Economic Research-Ekonomska Istraživanja, 2-19.

Schlenker, B. R., & Forsyth, D. R. (1977). On the Ethics of Psychological Research.

Journal Of Experimental Social Psychology, 369-396.

Sulastri, I. U. (2021). Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accountign students? Journal Of Accounting And Business Education, 21-30.

Sunyonto. (2012). Model Analisis Jalur Untuk Riset Ekonomi. Bandung: CV Yrama Widya.

Uyar, M., & Ozer, G. (2011). The ethical orientation and professional commitment: An empirical examination on Turkish accountants. African Journal of Business Management, 5 (23), 10023-10037. doi:10.5897/AJBM10.1521

Downloads

Published

2023-04-30

How to Cite

Meiga Puteri, L., Restuningdiah, N., & Makaryanawati, M. (2023). The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang). Journal of Applied Business, Taxation and Economics Research, 2(4), 418–433. https://doi.org/10.54408/jabter.v2i4.190

Issue

Section

Articles

Most read articles by the same author(s)