“TEPOSLIRO” AND “SEMUCI” AMONG PUBLIC ACCOUNTANTS: DO WE KNOW, AND DO WE CARE?

Sasongko Budisusetyo, Bambang Subroto

Abstract


Abstrak: “Teposliro” dan “Semuci* di antara Akuntan Publik: Apakah Kita Paham, dan Apakah Kita Peduli? Penelitian ini mengkaji proses pengambilan keputusan akuntan publik pada situasi etis dilematis yang sering dihadapi dalam aktivitas profesional mereka. Penelitian ini meneliti pengaruh ‘teposliro’ terhadap pengambilan keputusan etis serta mengkaji keberadaan ‘semuci’ atau konsep yang menganggap diri ‘lebih suci dari orang lain’ dalam penelitian etika di bidang akuntansi. Keputusan etis diukur dengan menjawab pertanyaan lima skenario problem etis yang sering terjadi dalam praktik audit. Temuan penting penelitian ini menunjukkan bahwa ‘teposliro’ mempengaruhi pengambilan keputusan etis, selain itu juga ditemukan keberadaan perasaan ‘semuci’ yang ada di antara para akuntan publik ketika berhadapan dengan masalah etis.

 

Abstract: “Teposliro” and “Semuci*)1among public accountants: Do we know, and do we care? The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants.


Keywords


accounting ethics; perspective taking; ethical decision making

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DOI: http://dx.doi.org/10.18202/jamal.2012.08.7156

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