KEPUTUSAN ETIS DALAM PERSPEKTIF IDEOLOGI ETIS
Keywords:
Ethical Ideologies, Idealism, Relativism And Ethical JudgmentAbstract
This study investigates the influence of ethical ideologies on ethical judgment which is divided into legal and illegal situations, case study for future accountants in Batam. The questionnaire survey using 264 respondents that comprises Ethics Position Questionnaire (EPQ) and ethical dilemma vignettes. Taxonomy of ethical ideologies driven by two factors: idealism and relativism, also taxonomy of ethical ideologies divided into four categories: exceptionist, subjectivist, absolutist and situationist. In achieving the objectives, multiple linear regression and MANOVA were performed. The results showed ethical ideologies have significant impact on ethical judgment. The study found significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Absolutist is stricter in making ethical judgment for both situations of legal and illegal. Subjectivist is more lenient in making ethical judgment for legal situations, but situationist is more lenient in making ethical judgment for illegal situations
References
Alsua, C. J., Alas, R., and Carneiro. “Jorge moral philosophies and ethics across borders: A study of Brazil, Chile, China, Estonia and the United States academia.” Revista Latinoamericana de Administración, no 49 (2012): 30-44.
Emerson, T. L. N., and Conroy, S. J. “Have ethical attitudes changed? An intertemporal comparison of the ethical perceptions of college students in 1985 and 2001.” Journal of Business Ethics, no 50 (2004): 167-176.
Emerson, T. L. N., Conroy, S. J., and Stanley, C. W. “Ethical attitudes of accountants: Recent evidence from a practitioners’ survey.” Journal of Business Ethics, no 71 (2007): 73-87.
Forsyth, D. R. “A taxonomy of ethical ideologies.” Journal of Personality and Social Psychology, no 39 (1980): 175-184.
Ismail, S. “Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence.” Asian Review of Accounting, no 22 (2014): 145-158.
Kung, F. H., and Huang, C. L. “Auditors’ moral philosophies and ethical beliefs.” Management Decision, no 51 (2013): 479-500.
Marques, P. A., and Pereira, J. A. “Ethical ideology and ethical judgments in the Portuguese accounting profession.” Journal of Business Ethics, no 86 (2009): 227-242.
Mustamil, N., and Quaddus, M. “Antecedent factors of ethical ideologies in moral judgment: evidence from the mixed method study.” International Journal of Social, Management, Economics and Business Engineering, no 3 (2009): 236-244.
Yaman, H. R., and Gurel, E. “Ethical ideologies of tourism marketers.” Annals of Tourism Research, no 33 (2006): 470-489.
