Sifat Machiavellian, Orientasi Etis, Equity Sensitiivity dan Budaya Jawa terhadap Perilaku Etis dengan Independensi sebagai Variabel Intervening

Titis Puspitaningrum Dewi Kartika
Journal article Jurnal Reviu Akuntansi dan Keuangan • Desember 2017


This study would like to examine the influences on Machiavellian characteristic, Equity Sensitivity, and Javanese Culture to Ethical Behavior as the intervening variable. Sample used inthis study was auditor at KAP in Surabaya. This study also used path analysis for techniquedata analysis. The result of reliable and validity test showed that the questionnaire is reliable,while the validity demonstrated that from 91 total question items, 28 items are not valid. Theresult of this study indicated that auditor with high Machiavelliancharacter will tend to behaveindependently is unproven. However, it is proven that auditors with high Machiavelliancharacter will tend to behave unethically. Auditor with Machiavelliancharacter who has an effect onethical behavior followed by independent attitude as intervening variable is unproven. Thehypothesis that auditor with high level of independency will tend to influence ethical behavior isunproven. Ethical orientation influenced on ethical behavior is unproven. It is proven that EquitySensitivity influenced on ethical behavior. In addition, the hypothesis that Javanese Culturehas an effect on ethical behavior is proven. Consequently, independency could not be proven asintervening variable which influences between Machiavellian character to Ethical Behavior.Ke ywords: Ethical Orientation, Equity Sensitivity, Javanese Culture, Ethical Behavior, Independency, Machiavellian


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