ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh pertimbangan etis terhadap pengambilan keputusan etis oleh beberapa kelompok auditor di pemerintahan di Indonesia. Penelitian ini berbeda dari penelitian lain karena penelitian mengenai pengambilan keputusan etis disektor pemerintah masih sangat jarang.
Penelitian ini menggunakan model keputusan etis milik Rest (1979) yang terdiri dari variabel ethical evaluation dan intent to act dan model moral intensity milik Jones (1991) yang terdiri dari variabel social consensus dan magnitude of consequence. Selain itu, peneliti menambahkan variabel individual factors pada model person interactionist milik Trevino (1986). Pengumpulan data dengan kuesioner yang diadopsi dari penelitian Arnold (2013) dengan menyesuaikan situasi dan kondisi yang ada di Indonesia. Skala pengukuran disini menggunakan skala likert. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel 239 auditor internal yang terdiri dari inspektorat kementerian dan pemerintah daerah, serta eksternal auditor yaitu Badan Pemeriksa Keuangan. Metode analisis data penelitian ini adalah analisis SEM (Simultanous Equation Model) untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen secara simultan.
Hasil penelitian ini menunjukkan bahwa social consensus dan magnitude of consequences mempengaruhi jalur keputusan antara ethical evaluation dan intent to act pada auditor eksternal pemerintah (auditor BPK) dan auditor internal pemerintah (baik dari inspektorat kementerian pusat dan inspektorat pemerintah daerah). Sebaliknya, individual factors tidak mempengaruhi jalur keputusan antara ethical evaluation dan intent to act bagi auditor pemerintah. Hasil lain menunjukkan bahwa pengaruh variabel mediasi social consensus dan magnitude of consequences di jalur keputusan antara ethical evaluation dan intent to act berbeda-beda pada masing-masing kelompok auditor pemerintah. Sebaliknya, variabel mediasi individual factors tidak berpengaruh dalam jalur keputusan antara ethical evaluation dan intent to act pada auditor eksternal pemerintah (auditor BPK) dan auditor internal pemerintah (Inspektorat).
Kata kunci: pengambilan keputusan etis auditor, evaluasi etika, sensitivitas etika
ABSTRACT
The aim of this exploratory research is to compare three sectors of the government auditing professions, internal government auditors from region inspectorate, internal government auditors from central government and external auditors which is from Audit Board of Republic of Indonesia (BPK) in regard to the influence of situational context on their ethical decision-making and ethical evaluations. This research examines responses from both internal and external government auditors. Comparing in such groups of government auditors is unique because these groups have not been well researched in the past literature.
This study applies a model of ethical decision belongs to Rest (1979) consists of variable ethical evaluation and intent to act and moral intensity models belonging to Jones (1991) consists of variable social consensus and magnitude of consequence. In addition, the researchers added the individual factors variable in the person-interactionist person model belongs to Trevino (1986). Data’s collected by distributing a questionnaire that was adopted from the Arnold (2013) with a minor adjusment to the situation and conditions in Indonesia. The samples in this study using purposive sampling method that produces a sample comprising 239 internal auditors from inspectorate of ministries and local governments, as well as the external auditor that the BPK. Method of data analysis of this research is the analysis of SEM (Simultanous Equation Model) to examine the effect of each independent variable on the dependent variable simultaneously.
These results indicate that social consensus and magnitude of consequence influence decision paths between ethical evaluation and intent to act on the government external auditor (BPK) and the government's internal auditor (Inspectorate). Instead, individual factors do not affect the decision path between ethical evaluation and intention to act variables for government auditors. Other results showed that the social consensus and magnitude of consequences vary in effecting decision paths between ethical evaluation and intention to act variables in each group of government auditors. In Contrast, individual factors are not various in groups in influencing the decision path between ethical evaluation and intention to act variable both on the government external auditor (BPK) and nor the government's internal auditor (Inspectorate).
Keywords: auditor’s ethical decision making, ethical evaluation, ethical sensitivity