Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach
DOI:
https://doi.org/10.37253/gfa.v7i1.7445Keywords:
Machiavellianism Traits, Ethical Auditor, Professionalism, Cognitive Moral Development (CMD), GovernanceAbstract
Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship.
Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies.
Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors.
Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.
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References
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Devi, N. P. A., & Ramantha, I. W. (2017). Tekanan Anggaran Waktu, Locus of Control, Sifat Machiavellian, Pelatihan Auditor Sebagai Anteseden Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 2318-2345.
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Kusuma, R. N. D., & Budisantosa, A. T. (2017). Analisis Pengaruh Equity Sensitivity dan Ethical Sensitivity Terhadap Perilaku Etis Auditor. MODUS, 29(1), hal. 105-117.
Kohlberg, L. 1981. Essays in Moral Development: The Philosophy of Moral Development. New York: Harper and Row
Krosgaard, M. A., Brodt, S. E., & Whitener, E. M. (2002). Trust in the face of conflict: The role of managerial trustworthy behavior and organizational context. Journal of Applied Psychology, 87(2), 312–319. https://doi.org/10.1037/0021-9010.87.2.312
Latiffa, D. A dan Ghozali. 2015. Pengaruh Sifat Machiavellian, Kompetensi, Fee Audit Pada Kualitas Audit (Studi Empiris KAP Kota Semarang). Jurnal Akuntansi S1. Universitas Diponegoro
Lukman, H. (2017). Interactions between Personal Characteristics and Audit Behavior: A Moderating Role of Organizational Commitment. International Journal of Economic Perspectives, 11(3).
Madjid, S., & Syafi’ah Rahayu, I. (2019). Pengaruh Tarif Pajak, Ketetapan Pengalokasian Pajak dan Keadilan Pajak terhadap Tax Evasion oleh Wajib Pajak Orang Pribadi. Majalah Sainstekes, 5(2). https://doi.org/10.33476/Ms.V5i2.930
Mahayani, N., & Merkusiwati, N. (2016). Pengaruh Persaingan Auditor Dan Sifat Machiavellian Pada Independensi Auditor Dengan Etika Profesi Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 15(2), 1172–1200.
Martini, N., & Pertama, R. (2019). Perilaku Disfungsional Auditor: Dampak Kompetensi Auditor, Sifat Machiavellian. Bisnis Dan Akuntansi, 18(1), 66–74. https://ejournal.warmadewa.ac.id/index.php/wacana_ekonomihttp://dx.doi.org/10.22225/we.18.1.987.1-16
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). Model of Trust Theory. The Academy of Management Review, 20(3), 709–734
Mayer, R. C., & Gavin, M. B. (2005). Trust in management and performance: Who minds the shop while the employees watch the boss? Academy of Management Journal, 48(5), 874–888. https://doi.org/10.5465/AMJ.2005.18803928
Morgan, R. B. (1993). Self and Co-Worker Perceptions of Ethics and Their Relationships to Leadership and Salary. Academy of Management Journal, 36: 200-214.
Murphy, Pamela R. (2012). Attitude, Machiavellianism and the Ratinalization of misreporting. Accounting Organizations and Society. 37: 242-259.
Nurfadilah, & Junaid, A. (2019). Determinan Perilaku Etis Auditor terhadap Kinerja Auditor dengan Perilaku Etis Auditor sebagai Variabel Intervening. 2, 1–20.
Puspitasari, Winda. (2012). Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditorâ€. Artikel Ilmiah, Sekolah Tinggi Ilmu Ekonomi Perbanas.
Rawwas, M. Y. A., & Singhapakdi, A. (1998). Do Consumers’ Ethical Beliefs Vary with Age? A Substantiation of Kohlberg’s Typology in Marketing. Journal of Marketing Theory and Practice, 6(2), 26–38. https://doi.org/10.1080/10696679.1998.11501793
Richmond, K. A. (2001). Ethical reasoning, Machiavellian behavior, and gender: The impact on accounting students’ ethical decision making. Virginia Polytechnic Institute and State University.
Ruric, Desak. 2018. Pengaruh Persaingan KAP dan Sifat Manipulative Terhadap Independensi Auditor. Skripsi Srata1. Universitas Udayana
Saputri, I. G. A. Y., & Wirama, D. G. (2015). Pengaruh Sifat Machiavellian dan Tipe Kepribadian pada Perilaku Disfungsional Auditor. E-Jurnal Ekonomi dan Bisnis Universitas Udayana. Https://Ojs.Unud.Ac.Id/Index.Php/Eeb/Ar ticle/View/11578
Serva, M. A., Fuller, M. A., & Mayer, R. C. (2005). The reciprocal nature of trust: A longitudinal study of interacting teams. Journal of Organizational Behavior, 26(6), 625–648. https://doi.org/10.1002/job.331
Setyaniduta, G. I. P., & Hermawan, S. (2016). Sifat Machiavellian, Perkembangan Moral, Locus of Control, dan Pengaruhnya Terhadap Dysfunctional Audit Behavior. National Seminar On Accounting and Finance 2016, Universitas Negeri Malang, 1–19.
Singhapakdi, A., & Vitell, S. J. (1990). Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives. Journal of Macromarketing, 10(1), 4–18. https://doi.org/10.1177/027614679001000102
St. Ramlah, Alam, S., Damayanti R. A., & T. Pontoh, G (2020). Perbedaan Perilaku Etis
Auditor Dan Kualitas Audit Dalam Etika Profesi. Jurnal Mirai Management, 6(1),
2597–4084. https://www.journal.stieamkop.ac.id/index.php/mirai/article/view/702/410
Stamp E, M Maurice. (1988). Standar Auditing Internasional. Terjemahan G Kartasapoetra dan Widyaningsih, S.H. Jakarta: PT. Bina Aksara.
Usmany, P., & Laitupa, M. F. (2017). Efek Interaksi Sifat Machiavellian Dan Locus of Control Internal Terhadap Perilaku Disfungsional Auditor. Jurnal SOSOQ, 5(1), 124–136.
Vleeming, R.G. 1979. ‘Machiavellianism: a preliminary view’. Psychological Reports, 44, 295–310.
Widyawati, F., & Sukhemi, S. (2020). Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi. Akmenika: Jurnal Akuntansi Dan Manajemen, 14(2), 971–978. https://doi.org/10.31316/akmenika.v14i2.1009
Yendrawati, R., & Witono, W. (2011). Pengaruh Sifat Machiavellian, Locus of Control, Dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Yogyakarta). Jurnal Aplikasi Bisnis, 10(9), 1233–1256. https://doi.org/10.20885/jabis.vol10.iss9.art3
Aprilia, N., & Nuratama, I. P. (2020). Pengaruh Locus of Control, Sifat Machiavellian, Skeptisme Profesional dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Studi Empiris Inspektorat Tabanan. Hita Akuntansi dan Keuangan Universitas Hindu Indonesia, April, 699–730.
Arens AA, & L James K. (1986). Auditing Suatu Pendekatan Terpadu, Jilid 1, Terjemahan Tjakrakusuma, Drs Ilham. Jakarta: Erlangga.
Aryani, N. K. D., & Muliati, N. K. (2020). Pengaruh Persaingan Auditor, Lama Penugasan (Audit Tenure) dan Sifat Machiavellian Pada Independensi Auditor (Studi Empiris Kantor Akuntan Publik di Bali). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, April, 699–730.
Asmara, C. G. (2019). Banyak KAP Kena Sanksi, Ada Masalah Standar Akuntansi. https://www.cnbcindonesia.com/market/20190812102534-17-91271/banyak-kap-kena-sanksi-ada-masalah-standar-akuntansi.
Bulutoding, L., Paramitasari, R. D. A., & Harun, F. (2017). Pengaruh Sifat Machiavellian dan Love of Money Terhadap Perilaku Etis Auditor. Jurnal Ilmiah Akuntansi Peradaban, 3, 65–83.
Cahyono, S., & Sawarjuwono, T. (2022). What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting. Global Financial Accounting Journal, 06(02), 237–249. https://doi.org/10.37253/gfa.v6i2.6870
Cahyono, S., Sawarjuwono, T., & Wendi, W. (2023). Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR : Eksplorasi Studi Kepustakaan Indonesia. Jurnal Akuntansi El - Muhasaba, 14(1), 54–68.
CNN Indonesia. (2019). Membedah Keanehan Laporan Keuangan Garuda Indonesia 2018. https://www.cnnindonesia.com/ekonomi/20190424204726-92-389396/membedah-keanehan-laporan-keuangan-garuda-indonesia-2018
Christie, R. and Geis, F.L. 1970. Studies in Machiavellianism. New York: Academic Press.
Dalton, Derek & Robin R. Radtke. (2012). The Join Effects of Machiavellianism and Ethical Environment on Whistleblowing. Journal of Business Ethics. 117:153-172.
Devi, N. P. A., & Ramantha, I. W. (2017). Tekanan Anggaran Waktu, Locus of Control, Sifat Machiavellian, Pelatihan Auditor Sebagai Anteseden Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 2318-2345.
Dirks, K. T. (2000). Trust in leadership and team performance: Evidence from NCAA basketball. Journal of Applied Psychology, 85(6), 1004–1012. https://doi.org/10.1037//0021-9010.85.6.1004
Eka, Ni Putu Mahayani. (2018). Pengaruh Persaingan dan Sifat Machiavellian Terhadap Independensi Auditor dengan Etika Profesi Sebagai Variabel Moderasi. Studi Empiris KAP Bali. Akuntansi Strata 1. Udayana University Denpasar.
Haeridistia, N., & Fadjarenie, A. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific & Technology Research, 8, 1-12.
Hunt, S. D., & Chonko, L. B. (1984). Marketing and Machiavellianism. Journal of Marketing, 48(3), 30–42. https://doi.org/10.1177/002224298404800304
Hunt, S. D., & Vitell, S. J. (1993). The general theory of marketing ethics: A retrospective and revision. Ethics in marketing, (775-84).
Jaakkola, E. (2020). Designing conceptual articles: four approaches. AMS Review, 10(1–2), 18–26. https://doi.org/10.1007/s13162-020-00161-0
Kusuma, R. N. D., & Budisantosa, A. T. (2017). Analisis Pengaruh Equity Sensitivity dan Ethical Sensitivity Terhadap Perilaku Etis Auditor. MODUS, 29(1), hal. 105-117.
Kohlberg, L. 1981. Essays in Moral Development: The Philosophy of Moral Development. New York: Harper and Row
Krosgaard, M. A., Brodt, S. E., & Whitener, E. M. (2002). Trust in the face of conflict: The role of managerial trustworthy behavior and organizational context. Journal of Applied Psychology, 87(2), 312–319. https://doi.org/10.1037/0021-9010.87.2.312
Latiffa, D. A dan Ghozali. 2015. Pengaruh Sifat Machiavellian, Kompetensi, Fee Audit Pada Kualitas Audit (Studi Empiris KAP Kota Semarang). Jurnal Akuntansi S1. Universitas Diponegoro
Lukman, H. (2017). Interactions between Personal Characteristics and Audit Behavior: A Moderating Role of Organizational Commitment. International Journal of Economic Perspectives, 11(3).
Madjid, S., & Syafi’ah Rahayu, I. (2019). Pengaruh Tarif Pajak, Ketetapan Pengalokasian Pajak dan Keadilan Pajak terhadap Tax Evasion oleh Wajib Pajak Orang Pribadi. Majalah Sainstekes, 5(2). https://doi.org/10.33476/Ms.V5i2.930
Mahayani, N., & Merkusiwati, N. (2016). Pengaruh Persaingan Auditor Dan Sifat Machiavellian Pada Independensi Auditor Dengan Etika Profesi Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 15(2), 1172–1200.
Martini, N., & Pertama, R. (2019). Perilaku Disfungsional Auditor: Dampak Kompetensi Auditor, Sifat Machiavellian. Bisnis Dan Akuntansi, 18(1), 66–74. https://ejournal.warmadewa.ac.id/index.php/wacana_ekonomihttp://dx.doi.org/10.22225/we.18.1.987.1-16
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). Model of Trust Theory. The Academy of Management Review, 20(3), 709–734
Mayer, R. C., & Gavin, M. B. (2005). Trust in management and performance: Who minds the shop while the employees watch the boss? Academy of Management Journal, 48(5), 874–888. https://doi.org/10.5465/AMJ.2005.18803928
Morgan, R. B. (1993). Self and Co-Worker Perceptions of Ethics and Their Relationships to Leadership and Salary. Academy of Management Journal, 36: 200-214.
Murphy, Pamela R. (2012). Attitude, Machiavellianism and the Ratinalization of misreporting. Accounting Organizations and Society. 37: 242-259.
Nurfadilah, & Junaid, A. (2019). Determinan Perilaku Etis Auditor terhadap Kinerja Auditor dengan Perilaku Etis Auditor sebagai Variabel Intervening. 2, 1–20.
Puspitasari, Winda. (2012). Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditorâ€. Artikel Ilmiah, Sekolah Tinggi Ilmu Ekonomi Perbanas.
Rawwas, M. Y. A., & Singhapakdi, A. (1998). Do Consumers’ Ethical Beliefs Vary with Age? A Substantiation of Kohlberg’s Typology in Marketing. Journal of Marketing Theory and Practice, 6(2), 26–38. https://doi.org/10.1080/10696679.1998.11501793
Richmond, K. A. (2001). Ethical reasoning, Machiavellian behavior, and gender: The impact on accounting students’ ethical decision making. Virginia Polytechnic Institute and State University.
Ruric, Desak. 2018. Pengaruh Persaingan KAP dan Sifat Manipulative Terhadap Independensi Auditor. Skripsi Srata1. Universitas Udayana
Saputri, I. G. A. Y., & Wirama, D. G. (2015). Pengaruh Sifat Machiavellian dan Tipe Kepribadian pada Perilaku Disfungsional Auditor. E-Jurnal Ekonomi dan Bisnis Universitas Udayana. Https://Ojs.Unud.Ac.Id/Index.Php/Eeb/Ar ticle/View/11578
Serva, M. A., Fuller, M. A., & Mayer, R. C. (2005). The reciprocal nature of trust: A longitudinal study of interacting teams. Journal of Organizational Behavior, 26(6), 625–648. https://doi.org/10.1002/job.331
Setyaniduta, G. I. P., & Hermawan, S. (2016). Sifat Machiavellian, Perkembangan Moral, Locus of Control, dan Pengaruhnya Terhadap Dysfunctional Audit Behavior. National Seminar On Accounting and Finance 2016, Universitas Negeri Malang, 1–19.
Singhapakdi, A., & Vitell, S. J. (1990). Marketing Ethics: Factors Influencing Perceptions of Ethical Problems and Alternatives. Journal of Macromarketing, 10(1), 4–18. https://doi.org/10.1177/027614679001000102
St. Ramlah, Alam, S., Damayanti R. A., & T. Pontoh, G (2020). Perbedaan Perilaku Etis
Auditor Dan Kualitas Audit Dalam Etika Profesi. Jurnal Mirai Management, 6(1),
2597–4084. https://www.journal.stieamkop.ac.id/index.php/mirai/article/view/702/410
Stamp E, M Maurice. (1988). Standar Auditing Internasional. Terjemahan G Kartasapoetra dan Widyaningsih, S.H. Jakarta: PT. Bina Aksara.
Usmany, P., & Laitupa, M. F. (2017). Efek Interaksi Sifat Machiavellian Dan Locus of Control Internal Terhadap Perilaku Disfungsional Auditor. Jurnal SOSOQ, 5(1), 124–136.
Vleeming, R.G. 1979. ‘Machiavellianism: a preliminary view’. Psychological Reports, 44, 295–310.
Widyawati, F., & Sukhemi, S. (2020). Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi. Akmenika: Jurnal Akuntansi Dan Manajemen, 14(2), 971–978. https://doi.org/10.31316/akmenika.v14i2.1009
Yendrawati, R., & Witono, W. (2011). Pengaruh Sifat Machiavellian, Locus of Control, Dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Yogyakarta). Jurnal Aplikasi Bisnis, 10(9), 1233–1256. https://doi.org/10.20885/jabis.vol10.iss9.art3
