PERAN KEPEMIMPINAN YANG BERETIKA BAGI AUDITOR INTERNAL: PENGUJIAN TEORI KOGNITIF SOSIAL (Ethical Leadership for Internal Auditor: An Examination of Social Cogni-tive Theory)

Francisca Reni Retno Anggraini, Fransiscus Asisi Joko Siswanto

Abstract


Abstract 

This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.


Abstrak

Penelitian ini bertujuan menguji secara empiris pengaruh norma subjektif, kontrol keperilakuan, dan niat terhadap sikap auditor internal untuk melaporkan kecurangan dengan kepemimpinan beretika sebagai variabel pemoderasi. Penelitian ini menggunakan survei berbasis skenario kepada auditor internal yang bekerja di perusahaan milik negara dan perusahaan swasta menengah ke atas. Sampel dipilih dengan metode penyampelan non-random karena sampel diambil dari peserta SNIA (Simposium Nasional Internal Auditor). Terdapat 117 responden sebagai sampel yang valid. Analisis data menggunakan Warp PLS 4.0. Hasil penelitian membuktikan bahwa norma subjektif dan kontrol keperilakuan berpengaruh positif terhadap sikap auditor internal untuk melaporkan kecurangan, sedangkan niat berpengaruh negatif terhadap sikap auditor internal untuk melaporkan kecurangan. Kepemimpinan yang beretika memperkuat pengaruh positif norma subjektif dan kontrol keperilakuan terhadap sikap auditor internal untuk melaporkan kecurangan. Kepemimpinan yang beretika memperkuat pengaruh negatif niat terhadap sikap auditor internal untuk melaporkan kecurangan. Penelitian ini mendukung model integrasi teori perilaku terencana dan teori kognitif sosial yang menyatakan bahwa lingkungan, dalam hal ini adalah kepemimpinan yang beretika, berpengaruh terhadap kognisi auditor internal dalam membuat keputusan etis. Akan tetapi penelitian ini tidak berhasil membuktikan bahwa kepemimpinan yang beretika dapat mengurangi pengaruh negatif niat terhadap sikap auditor internal untuk melaporkan kecurangan.


Keywords


Internal Auditors, Ethical Leadership, Social Cognitive Theory, Whistleblowers, Fraudulence; Auditor Internal, Kepemimpinan yang Beretika, Teori Kognitif Sosial, Whistleblower, Kecurangan

Full Text:

PDF

References


Abdolmohammadi, M. J. 2012. Chief Audit Executives’ Assessment of Internal Auditors’ Performance Attributes by Professional Rank and Cultural Cluster. Behavioral Research in Accounting 24(1),1–23.

Anggraini, F.R.R. and F.A.J. Siswanto. 2016. The Role of Perceived Behavioral Control and Subjective Norms to Internal Auditors’ Intention in Conveying Unethical Behavior : A Case Study in Indonesia. Review of Integrative Business and Economics Research. 5(2), 141–50.

Arel, B., M. M. Jennings, K. Pany, and Philip Mj. 2012. Auditor Liability : A Comparison of Judge and Juror Verdicts. Journal of Accounting and Public Policy 31(5), 516–32.

Bapepam LK. 2008. Peraturan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor IX.I.7 dan Keputusan Ketua Bapepam LK Nomor Kep-496/BL/2008 Tentang Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal.

Barua, A., D.V. Rama, and V. Sharma. 2010. Audit Committee Characteristics and Investment in Internal Auditing. Journal of Accounting and Public Policy 29(5), 503–13.

Basuki, H., F.R.R. Anggraini, and Y. Nurim. 2010. The Effect of Culture in Family Firms’ Earnings Quality: An Examination Alignment versus Entrenchment Approach in Agency Theory. Jurnal Akuntansi & Governance Andalas, Vol. 1, Nomor 1, 1-22.

Bhal, K., and A. Dadhich. 2011. Impact of Ethical Leadership and Leader-Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue. Journal of Business Ethics, Vol. 103: 485-496

Buchan, H. F. 2005. Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen's Theory of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.

Burton, J. P., J. M. Hoobler, and M. L.Scheuer. 2012. Supervisor workplace stress and abusive supervision: The buffering effect of exercise. Journal of Business and Psychology, 27(3), 271–279.

Carpenter, T.D., J. L. Reimers, and P. Z. Fretwell. 2011. Benefits of Brainstorming in Groups. Auditing: A Journal of Practice & Theory 30(3), 211–24.

Darjoko, F. J. and E. Nahartyo. 2017. Keputusan Investigasi Auditor Internal Atas Tuduhan. Jurnal Akuntansi dan Keuangan Indonesia 14(2), 202-207.

Demirtas, O., and A. A. Akdogan. 2015. The Effect of Ethical Leadership Behavior on Ethical Climate, Turnover Intention, and Affective Commitment. Journal of Business Ethics, 130(1), 59-67.

Demirtas, Ozgur, Sean T. Hannah, Kubilay Gok, Aykut Arslan, and Nejat Capar. 2017. “The Moderated Influence of Ethical Leadership, Via Meaningful Work, on Followers’ Engagement, Organizational Identification, and Envy.” Journal of Business Ethics 145(1):183–99.

DeZoort, F. T. and P.D. Harrison. 2018. Understanding Auditors’ Sense of Responsibility for Detecting Fraud within Organizations. Journal of Business Ethics 149(4), 1–18.

Enderle, G. 1987. Some Perspective of Managerial Ethical Leadership. Journal of Business Ethics, 6(8): 657-663.

Gozhali, I dan H. Latan. 2014. Partial Least Squares: Konsep, Metode, dan Aplikasi Menggunakan Program WarpPLS 4.0. Badan Penerbit Universitas Diponegoro Semarang

Gramling, A. A., M. J. Maletta, , A. Schneider, & B. K. Church 2004. The Role of Tile Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research. Journal of Accounting Literature, 23: 194-244.

Klein, P., D. Shapiro, and J. Young. 2005. Corporate Governance, Family Ownership and Firm Value: the Canadian Evidence. Corporate Governance: An International Review, Nov, Vol. 13 (6), 769-784.

Lin, S., M. Pizzini, M. Vargus, and I. R. Bardhan. 2011. The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review 86 (1), 287–323.

Mayer, D.M., K. Aquino, R. L. Greenbaum, and M. Kuenzi. 2012. Who Displays Ethical Leadership, and Why Does It Matter? An Examination of Antecedents and Consequences of Ethical Leadership. Academy of Management Journal 55(1), 151–171.

Mesmer-Magnus, J. R., and C. Viswesvaran. 2005. Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics, 62(3), 277-297.

Neckebrouck, J., W. Schulze, dan T. Zellweger. 2018. Are Family Firms Good Employers? Academy of Management Journal 61(2), 553–585.

Resick, C.J., P.J. Hanges, M.W. Dickson, and J.K. Mitchelson. 2006. A Cross-Cultural Examination of the Endorsement of Ethical Leadership. Journal of Business Ethics, 63 (4), 345-359.

Reynolds, M.A. (2000) Professionalism, Ethical Codes and the Intenal Auditor: A Moral Argument, Journal of Business Ethics, 24(2): 115-124

Sarens, G. (2009) Internal Auditing Research: Where are we going?” Editorial. International Journal of Auditing, 13(1): 1-7

Schaubroeck, J., S. Hannah, B. Avolio, S. Kozlowski, R. Lord, L. Treviño, N. Dimotakis, and A. Peng. 2012. Embedding Ethical Leadership within and across Organizational Levels. Academy of Management Journal 55(5), 1053–1078.

Stefaniak, C. M., R. W. Houston, and R. M. Cornell. 2012. The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies. Auditing: A Journal of Practice & Theory, 31(1), 39-56.

Suryono, E. and A. Chariri. 2016. Sikap, Norma Subjektif, dan Intensi Pegawai Negeri Sipil untuk mengadukan Pelanggaran (Whistle-Blowing).” Jurnal Akuntansi Dan Keuangan Indonesia 13(1):102–116.

Wood, R., and A. Bandura. 1989. Social Cognitive Theory of Organizational Management. Academy of Management Review 14 (3), 361-384.

Wu, L.Z., H. K. Kwan, F. H.K. Yim, R. K. Chiu and X. He. 2015. CEO Ethical Leadership and Corporate Social Responsibility: A Moderated Mediation Model. Journal of Business Ethics, 130(4), 819-831.

Yoon, C. 2011. Theory of Planned Behavior and Ethics Theory in Digital Piracy: An Integrated Model. Journal of Business Ethics, 100(3), 405-417.

Zhu, W., L. K. Trevinõ, and X. Zheng. 2016. Ethical Leaders and Their Followers: The Transmission of Moral Identity and Moral Attentiveness. Business Ethics Quarterly 26(1), 95–115.






Creative Commons License
Jurnal Akuntansi dan Keuangan Indonesia by http://jaki.ui.ac.id/index.php/home is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats