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Abstract

This study aims to evaluate ethical environment may moderate the negative effect of Machiavellianism towards accountants’ ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants’ ethical decision making.


Abstrak


Penelitian ini bertujuan untuk mengevaluasi lingkungan etika dapat memoderasi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan. Kuesioner dibagikan kepada akuntan yang bekerja di berbagai perusahaan di Jakarta. Studi ini menemukan akuntan dengan Mach yang tinggi lebih cenderung untuk mengambil tindakan tidak etis, sedangkan nilai-nilai etika perusahaan dapat mendorong akuntan untuk bertindak lebih etis. Namun, nilai-nilai etika perusahaan tidak dapat mengurangi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan.

Keywords

Machiavellianism Corporate Ethical Values Decision making

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Copyright (c) 2023 Andrey Hasiholan Pulungan, Andriati Fitriningrum

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