DAMPAK REINFORCEMENT CONTINGENCY TERHADAP HUBUNGAN SIFAT MACHIAVELLIAN DAN PERKEMBANGAN MORAL




Simposium Nasiona Akuntansi 9 Padang

DAMPAK REINFORCEMENT CONTINGENCY TERHADAP HUBUNGAN SIFAT MACHIAVELLIAN DAN PERKEMBANGAN MORAL

St. Vena Purnamasari, SE.,MSi
Agnes Advensia Chrismastuti

ABSTRACT

A number of theoriest attempt to explain the elements of decision making process when one is faced with an ethical dilemma. Trevino’s model (1986) posited a main effect of cognitive moral development on ethical behavior moderated by reinforcement contingencies. Based on research by Trevino (1986) and Joan (2000), this research hypothesized that rewarding ethical behavior (RE) would encourage the relation between cognitive moral development and ethical behavior, while punishing ethical behavior (PE) will reduce the effect off cognitive moral development and ethical behavior. Support for these hypotheses was not fount, but this research found that reinforcement contingencies effect the ethical decision masking. Rewarding ethical behavior was encouraged the ethical behavior, while punishing the ethical behavior was not effect the ethical behavior.

Keywords: Reinforcement Contingency, Machiavelli, Cognitive Moral Development, Ethical Decision Making

Simposium Nasiona Akuntansi 9 Padang

1. Pendahuluan

Etika merupakan konsep fundamental bagi semua bidang, akuntansi, permasaran, keuangan, pemerintahan, dan lain-lain. Perilaku dan tindakan etis setiap orang akan memberikan dampak bagi orang lain dan bagi organisasi di mana ia menjadi bagiannya. Perilaku dan tindakan etis menjadi bagian kritis dari Good Corporate Governance. Kesadaran akan pentingnya hal ini justru muncul ketika berbagai kasus kontra etis terjadi, baik pada profesi akuntan maupun bisnis secara umum.

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