LEVEL PENALARAN MORAL DAN KONFLIK PERAN: STUDI EKSPERIMEN BAGI MODEL PERILAKU WHISTLEBLOWING APARAT PENGAWASAN INTERNAL PEMERINTAH
DOI:
https://doi.org/10.28986/jtaken.v3i2.104Keywords:
Level penalaran moral
konflik peran
whistleblowing
Abstract
Peran Aparat Pengawasan Internal Pemerintah (APIP) sangat diharapkan dalam mewujudkan tata kelola pemerintahan yang baik dan bersih. Namun banyak kecurangan dan berbagai praktek pelanggaran etika dan hukum yang mengakibatkan kerugian negara tidak berhasil diungkap oleh APIP, melainkan diungkap oleh pihak di luar organisasi. Penelitian ini bertujuan untuk menguji pengaruh level penalaran moral dan konflik peran terhadap perilaku whistleblowing APIP. Dengan menggunakan desain faktorial 2x2 antar subjek, eksperimen yang melibatkan 102 mahasiswa magister akuntansi, menemukan bahwa APIP dengan level penalaran moral yang tinggi memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level penalaran moral yang rendah. APIP dalam kondisi konflik peran terbukti memiliki perilaku whistleblowing lebih rendah dibandingkan APIP dalam kondisi tidak ada konflik peran. APIP dengan level penalaran moral tinggi dan tidak ada konflik peran memiliki perilaku whistleblowing lebih tinggi dibandingkan APIP dengan level moral rendah dan ada kondisi konflik peran. Hasil penelitian juga menunjukkan bahwa perilaku whistleblowing APIP dengan level penalaran moral yang tinggi tidak berbeda signifikan dalam kondisi ada konflik peran atau dalam kondisi tidak ada konflik peran.
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Ponemon, L. A. (1992). Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research, 9(1), 171-189.
Ponemon, L. A. (1993). Can ethics be taught in accounting? Journal of Accounting Education, 11(2), 185-209.
Puspasari, Novita & Suwardi, Eko. (2012). Pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi. Prosiding Simposium Nasional Akuntansi XV Banjarmasin.
Puspasari, N. & Dewi, M. K. (2015). Pengaruh penalaran moral aparat pengawas internal Pemerintah (APIP) dan tekanan situasional terhadap kecenderungan melakukan fraud saat mengaudit: Sebuah studi eksperimen. Prosiding Simposium Nasional Akuntansi XVII Mataram.
Rest, J. R. (1979). Revised manual for the Defining Issues Test (DIT): An objective test for moral judgment development. Minnesota Moral Research Projects.
Rest, J. R. (1986). Moral development: Advances in research and theory. Newyork: Praeger.
Rest, J & Narvaez, D. (1994). Moral development in the professions: psychology and applied ethics. Hillsdale, NJ: Erlbaum Associates.
Welton, R. E. dkk. (1994). Promoting the moral development of accounting graduate students. Accounting Education. International Journal, 3(1), 35-50.
Wilopo. (2006). Analisis Faktor-Faktor yang berpengaruh terhadap kecenderungan kecurangan Akuntansi: Studi pada perusahaan publik dan Badan Usaha Milik Negara (BUMN) di Indonesia. Jurnal Riset Akuntansi Indonesia, 9(3), 346-366.
Arnold, D. & L. Ponemon. (1991). Internal auditor's perceptions of whistle-blowing and the influence of moral reasoning: An experiment. Auditing: A Journal of Practice & Theory, 10(2), 1-16.
Association of Certified Fraud Examiners. (2009). Managing The Business Risk of Fraud: A Practical Guide. Diakses pada 10 Februari 2017 dari https://www.acfe.com/uploadedfiles/acfe_website/content/.../managing-business-risk.pdf
Bell, T. B & Carcello, J. V. (2000). A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 19(1), 169-184.
Bernardi, R. A. (1994). Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory, 13(2), 68-84.
Bernardi, R. & Guptill, S. (2008). Social desirability response bias, gender, and factors influencing organizational commitment: An international study. Journal of Business Ethics, 81(4) (2008), 797-809
Coram, P. Ferguson, dkk. (2008). Internal audit, alternative internal audit structures, and the level of misappropriation of assets fraud. Accounting and Finance. 48 (4), 543-559.
Fisher, Richard T. (2001). Role stress, the type a behavior pattern, and external auditor job satisfaction and performance. Journal of Behavioral Research In Accounting, 13 (2001): 143-171. https://doi.org/10.2308/bria.2001.13.1.143
Fried, Yitzhak, dkk. (1998). The interactive effect of role conflict and role ambiguity on job performance. The British Psychological Society: Journal of Occupational Psychology, 71(1), 19-27. DOI: 10.1111/j.2044-8325.1998.tb00659.x
Ghozali, I. (2006). Aplikasi Analisis Mutivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Graham, J. W. (1995). Leadership, moral development, and citizenship behavior. Business ethics quarterly, 5(1), 43-54.
Hidayat, Rafki. (2017). Tujuh hal yang perlu Anda ketahui terkait megakorupsi e-KTP. Diakses pada 19 Mei 2017, dari http://www.bbc.com/indonesia/trensosial-39218275.
Hutami, Gartiria. (2011). Pengaruh konflik peran dan ambiguitas peran terhadap komitmen independensi auditor internal pemerintah daerah (Studi Empiris pada Inspektorat Kota Semarang) (Skripsi). Universitas Diponegoro, Semarang.
Institute of Internal Auditors. (1999). Definition of internal auditing. Diakses pada 10 Februari 2017 dari https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx
Jennings, M. (2003). Ineffectual whistleblowing. Internal Auditing, 78(4), 18-27
Jubb, P. (2000). Auditors as whistleblowers. International Journal of Auditing, 4, 153-16
Kohlberg, L. (1975). Moral education for a society in moral transition. Educational leadership Oct., 46-54.
Kohlberg, L. (1969). Stage and sequence: Handbook of socialization theory and research. New York: McGraw Hill.
Liyanarachi, G & Newdick, C. (2009). The Impact of moral reasoning and retaliation on whistle-blowing: New-Zealand evidence. Journal of Business Ethics, 89(1), 37-57.
Mardiasmo. (2006). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Menuju Good Governance. Jurnal Akuntansi Pemerintahan, 2(1).
Maroney, J. J., & McDevitt, R. E. (2008). The effects of moral reasoning on financial reporting decisions in a post-Sarbanes-Oxley environment. Behavioral Research in Accounting, 20(2), 89-110.
Miceli, M. P., dkk. (1991). Who blows the whistle and why? Industrial & Labor Relations Review. 45(1), 113-130.
Mo Koo, C., & Seog Sim, H. (1999). On the role conflict of auditors in Korea. Accounting, Auditing & Accountability Journal, 12(2), 206-219.
Mutchler, J. F. (2003). Independence and objectivity: A framework for research opportunities in internal auditing. Research Opportunities in Internal Auditing, 231-268.
Nader, R., dkk. (1972). Whistleblowing: The report of the conference on professional responsibility.New York: Grossman Publishers.
Nahartyo, E. (2012). Desain dan Implementasi Riset Eksperimen Edisi 1. Semarang: UPP STIM YKPN.
Nugraha, Satya. (2012). APIP dengan added value. Warta Pengawasan Vol. XIX/No. 4/Desember 2017.
Patterson, D. M. (2001). Causal effects of regulatory, organizational, and personal factors on ethical sensitivity. Journal of Business Ethics, 30(2), 123-159.
Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Ponemon, L. A. (1992). Auditor underreporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research, 9(1), 171-189.
Ponemon, L. A. (1993). Can ethics be taught in accounting? Journal of Accounting Education, 11(2), 185-209.
Puspasari, Novita & Suwardi, Eko. (2012). Pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi. Prosiding Simposium Nasional Akuntansi XV Banjarmasin.
Puspasari, N. & Dewi, M. K. (2015). Pengaruh penalaran moral aparat pengawas internal Pemerintah (APIP) dan tekanan situasional terhadap kecenderungan melakukan fraud saat mengaudit: Sebuah studi eksperimen. Prosiding Simposium Nasional Akuntansi XVII Mataram.
Rest, J. R. (1979). Revised manual for the Defining Issues Test (DIT): An objective test for moral judgment development. Minnesota Moral Research Projects.
Rest, J. R. (1986). Moral development: Advances in research and theory. Newyork: Praeger.
Rest, J & Narvaez, D. (1994). Moral development in the professions: psychology and applied ethics. Hillsdale, NJ: Erlbaum Associates.
Welton, R. E. dkk. (1994). Promoting the moral development of accounting graduate students. Accounting Education. International Journal, 3(1), 35-50.
Wilopo. (2006). Analisis Faktor-Faktor yang berpengaruh terhadap kecenderungan kecurangan Akuntansi: Studi pada perusahaan publik dan Badan Usaha Milik Negara (BUMN) di Indonesia. Jurnal Riset Akuntansi Indonesia, 9(3), 346-366.
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Submitted
2017-09-29
Accepted
2017-12-14
Published
2017-12-22
How to Cite
Diani, R. C., & Narsa, I. M. (2017). LEVEL PENALARAN MORAL DAN KONFLIK PERAN: STUDI EKSPERIMEN BAGI MODEL PERILAKU WHISTLEBLOWING APARAT PENGAWASAN INTERNAL PEMERINTAH. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 3(2), 131–149. https://doi.org/10.28986/jtaken.v3i2.104
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