Sasongko Budisusetyo, Bambang Subroto, Rosidi Rosidi, Solimun Solimun


Frequently, questions are asked to the accounting profession in the face of ethical dilemmassuch as how auditors should behave. Many studies have shown moral character is importantin ethical judgment, but there is very little explanation about the moral character of its own.This study aimed to test empirically the effect of individual personality factors, such as moralcharacter variables comprising the dimensions of spirituality, idealism, moral courage, andperspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making ismeasured by making a story of ethical scenarios. Furthermore, the data were analyzed usingsoftware WarpPLS. This study shows importance of moral character in an auditor's ethicaldecision. This study shows that being an accountant is a choice being a noble human beingand not a mere pursuit of economic benefits.


Ethical Decision-Making;Moral Character;Spiriluality;Moral Courage;Idealism;Perspective Taking

Full Text:



Bazerman, MH, Morgan, KP & Loewenstein, GF 1997, The Impossibility of

Auditor Independence, Sloan Management Review, (Summer), 8995.

Bebeau, M. J, Rest, J.R & Narvaez, D 1999,

Beyond the Promise: A Perspective

on Research in Moral Education,

Educational Researcher, 28(4), 18, doi:10.3102/0013189X028004018.

Bhuyan, N 2007, The Role of Character in

Ethical Decision-Making, The Journal of Value Inquiry, 41, 4557,


Burkhardt, H 2010, Spirituality and Ethics,

European Journal of Theology, 19(1),


Christensen, D, Barnes, J & Rees, D 2007,

Developing the Resolve to Have

Moral Courage: An Experiment with

Accounting Students, Journal of Accounting, Ethics & Public Policy, 7(1),


Claypool, GA, Fetyko, DF & Pearson, MA

, Reactions Pertaining to Ethical

Dilemmas: to Certified Study Public

Accountants, Journal of Business Ethics, 9(9), 699706.

Clement, CE, Neill, JD & Stovall, OS 2012,

Inherent conflicts of interest in the

accounting, Journal of Applied Business Research, 28(2), 269276.

Cohen, JR, Pant, LW & Sharp, DJ 1996, A

Methodological Note on CrossCultural Accounting Ethics Research,

International Journal of Accounting,

(1), 5566.

Crisp, R 2004, Aristotle: Nicomachean Ethics, In R, Crisp (Ed.), Cambridge:

Cambridge University Press.

Davis, MH 1980, Davis Interpersonal

Reactivity Index, Journal of Personality, (pp, 14).

Dolgoff, R & Skolnik, L 1996, Ethical Decision Making in Social Work with

Groups: An Empirical Study, Social

Work with Groups, 19(2), 4965.

Epley, N & Caruso, EM 2009, Perspective

taking: Missteppinginto others

shoes, In KD, Markman, WMP, Klein

& JA Suhr (Eds.), Handbook of Imagination and Mental Simulation(1


ed, pp, 297312, New York: Psychology Press, Taylor & Francis Group.

Ferrell, OC & Gresham, LG 1985, A Contingency Framework for Understanding Ethical Decision Making in Marketing, The Journal of Marketing,

(3), 8796.

Finn, DW, Chonko, LB & Hunt, SD 1988,

Ethical problems in Public Accounting: The View from the Top, Journal

of Business Ethics, 7, 605615.

Ford, RC & Richardson, WD 1994, Ethical

Decision Making: A Review of the

Empirical Literature, Journal of Business Ethics, 13, 205221.

Forsyth, DR 1980, A Taxonomy of Ethical

Ideologies, Journal of Personality

and Social Psychology, 39(1), 175

Francis, JR 1990, AfterVirtue? Accounting

as a Moral and Discursive Practice,

Accounting, Auditing & Accountability

Journal, 3(3), 517.

Freshman, B 1999, An exploratory analysis

of definitions and applications of spirituality in the workplace, Journal of

Organizational Change Management,

(3), 318327.

Gavanagh, GF & Bandsuch, M R 2002,

Virtue as a Benchmark for Spirituality

in Business, Journal of Busines Ethics, 38, 109117.

Giacalone, RA & Jurkiewicz, CL 2003,

Right from Wrong: The Influence of

Spirituality on Perceptions of Unethical Business Activities, Journal of

Business Ethics, 46, 8597.

Gibbs, JC, Clark, PM, Joseph, JA, Green,

JL, Goodrick, TS & Makowski, DG

, Relations between Moral

Judgment, Moral Courage, and Field

Independence, Child Development,

(1), 185193.

Goldman, A & Barlev, B 1974, The Auditor-Firm Conflict of Interests: Its Implications for Independence, The Accounting Review, 49(4), 707718.

Hegarty, WH & Sims, HP 1978, Some Determinants of Unethical Decision Behavior: An Experiment, Journal of

Applied Psychology, 63(4), 451457.

Hill, PC & Maltby, LE 2009, Measuring

Religious and Spirituality: Issues, Existing Measures, and the Implications

for Education and Wellbeing, In M, Souza, LJ, Francis, J, OHigginsNorman & D, Scott (Eds.), International Handbook of Education for Spirituality, Care and Wellbeing(Vol. 3,

pp. 3350, Dordrecht: Springer Netherlands, doi:10.1007/978-1-4020-9018-9.

Hogan, R 1973, Moral Conduct and Moral

Character: A Psychological Perspective, Psychological Bulletin, 79(4),


Hunt, S, D & Vitell, S 1986, A General

Theory of Marketing Ethics, Journal

of Macromarketing, 6 (5), 516,


Jacobs, J 2002, Dimension of Moral Theory:

An Introduction to Metaethics and

Moral Psychology, (First Ed.), Malden: Blackwell Publishing.

Jones, TM 1991, Ethical decision-making

by individuals in organizations: An issue-contingent model, Academy of

Management Review, 16 (2), 366395.

Kaplan, R 2004, Mother of All Conflicts:

Auditors and Their Clients, Journal of

Corporation Law, 1 (1), 363383.

Kidder, RM 2005a, Moral Courage, Pymble,

NSW 2073, Australia: Perfect Bound.

Kidder, RM 2005b, Moral Courage, Digital

Distrust: Ethics ina Troubled World,

Business and Society Review, 110,


Kidwell, JM, Stevens, RE & Bethke, AL

, Differences in Ethical Perceptions between Male and Female Managers: Myth or Reality?, Journal of

Business Ethics, 6(6), 489493.

Ku, G, Wang, CS & Galinsky, AD 2010,

Perception through a perspectivetaking lens: Differential effects on

judgment and behavior, Journal of

Experimental Social Psychology,

(5), 792798.

Lapsley, DK & Lasky, B 2001, Prototypic

moral character, Identity, 1(4), 345

Libby, T & Thorne, L 2007, The Development of a Measure of Auditors Virtue, Journal of Business Ethics, 71(1),


Libby, Theresa & Thorne, L 2004, The

Identification and Categorization of

Auditors Virtues, Business Ethics

Quarterly, 14(3), 479498.

Loe, TW, Ferrell, L & Mansfield, P 2000,

A Review of Empirical Studies Assessing Ethical Decision Making in

Business, Journal of Business Ethics,

, 185204.

Lord, AT & Dezoort, FT 2001, The impact

of commitment and moral reasoning

on auditors responses to social influence pressure, Accounting, Organizations and Society, 26, 215235.

MacIntyre, A 2007, After Virtue - A Study

in Moral Theory, (3


ed.), p, 307, Notre Dame: University of Notre Dame


Mahoney, J 1998, Editorial Adieu: Cultivating Moral Courage in Business, Business Ethics: A European Review, 7,


Mautz, RK & Sharaf, HA 1961, The Philosophy of Auditing - Monograph No. 6,

Sarasota: American Accounting Association.

Maxwell, TP 2003, Considering Spirituality

- Integral Spirituality, Deep science

and Ecological Awareness, Zygon, 38

(2), 257276.

McMahon, JM & Harvey, RJ 2007, The

Effect of Moral Intensity on Ethical

Judgment, Journal of Business Ethics,

(4), 335357.

McPhail, K & Walters, D 2009, Accounting

and Business Ethics: An Introduction



ed.), London and New York: Routledge Taylor & Francis Group.

Mumford, MD, Murphy, ST, Connelly, S,

Hill, JH, Antes, AL, Brown, RP, Devenport, LD, et al. 2006, Validation

of Ethical Decision Making Measures:

Evidence for a New Set of Measures,

Ethics & Behavior, 16(4), 319345,


OFallon, MJ & Butterfield, KD 2005, A

Review of The Empirical Ethical Decision-Making Literature: 1996-2003, Journal of Business Ethics, 59, 375

Paloutzian, RF & Ellison, CW 2009, Manual for Spiritual Well-Being Scale,

Manual, Santa Barbara, California:

Life Advance.

Paolillo, JGP & Vitell, SJ 2002, An Empirical Investigation of the Influence of

Selected Personal, Organizational and

Memory Intensity factors on Ethical

decision Making, Journal of Business

Ethics, 35, 6574.

Pervin, LA 1994, A Critical Analysis of

Current Trait Theory, Psychological

Inquiry, 5 (2), 169178.

Peterson, C & Park, N 2006, Character

strengths in organizations, Journal of

Organizational Behavior, 27 (September), 11491154,


Robinson, S 2008, Spirituality, Ethics and



ed.), London and Philadelphia: Jessica Kingsley Publishers.

Saroglou, V & Munoz-Garcia, A 2008, Individual Differences in Religion and Spirituality: An Issue of Personality Traits

and/or Values, Journal for The Scientific Study of Religion, 47(1), 83101.

Segal, EA, Gerdes, KE, Stromwall, LK &

Napoli, M 2010, Privilege Through

the Lens of Empathy, Reflections,

Winter, 7988.

Sekerka, LE, Bagozzi, RP & Charnigo, R

, Facing Ethical Challenges in

the Workplace: Conceptualizing and

Measuring Professional Moral Courage, Journal of Business Ethics, 89,


Sims, RL & Keon, TL 1999, Determinants

of Ethical Decision Making: The Relationship of the Perceived Organizational Environment, Journal of Business Ethics, 19, 393401.

Sparks, JR & Pan, Y 2010, Ethical Judgments in Business Ethics Research:

Definition, and Research Agenda,

Journal of Business Ethics, 91, 405

, doi:10.1007/s10551-009-0092-2.

Trevino, LK 1986, Ethical Decision Making in Organization A Person-Situation

Interactions Model, Academy of Management Review, 11(3), 601617.

Underwood, B & Moore, B 1982, Perspective-Taking and Altruism, Psychological Bulletin, 91(1), 143173.

Vitell, SJ & Ho, FN 1997, Ethical Decision

Making in Marketing: A Synthesis and

Evaluation of Scales Measuring the

Various Components of Decision

Making in Ethical Situations, Journal

of Business Ethics, 16(7), 699717.

Wagner-Marsh, F & Conley, J 1999, The

fourth wave: the spiritually-based

firm, Journal of Organizational

Change Management, 12(4), 292301.

Walker, LJ & Pitts, RC 1998, Naturalistic

Conceptions of Moral Maturity, Developmental Psychology, 34(3), 403

Windsor, CA & Ashkanasy, NM 1995, The

Effect of Client Management Bargaining Power, Moral Reasoning Development, and belief in Just World on

Auditor Independence, Accounting,

Organizations and Society, 20(7/8),


Wotruba, TR 1993, A Framework for

Teaching Ethical Decision Making in

Marketing, Marketing Education Review, 3 (Summer), 28.

Wright, TA & Goodstein, J 2007, Character

Is Not Dead in Management Research:

A Review of Individual Character and

Organizational-Level Virtue?, Journal of Management, 33(6), 928958.

Ziegenfuss, DE & Martinson, OB 2002,

The IMA code of ethics and IMA

members ethical perception and

judgment, Managerial Auditing Journal, 17(4), 165173, doi:


Ziegenfuss, DE & Singhapakdi, A 1994, Do

Internal Auditors and Management

Accountants Have Different Ethical

Philosophies?, Managerial Auditing

Journal, 9 (1), 411.



  • There are currently no refbacks.

Copyright (c)

The 6th International Conference on Business and Banking (ICBB) VI

Abstracting & Indexing



Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)