Ertambang Nahartyo, Haryono ,



This research examines the extent to which the rationalization tactics model reflects the relation between magnitude of corruption and attitudes toward corruption. The rationalization model predicts that individuals will justify their corrupt acts and that rationalizations will affect subsequent offense depending upon the levels of internal control quality. Using a 2 X 2 between-subjects experiment with 170 public servants as participants, this research finds that individuals are more prone to accept and rationalize their corrupt acts in the gratuities context than in the bribery context. Further, this research finds that rationalizations lead to subsequent offense. However, this study cannot find support on the mitigating effect of internal control quality. The results point to the importance of considering the implications of organizational culture for future effective combat against corruption.

Keywords: Corruption, Rationalization, Internal Control


Penelitian ini menguji sejauh mana model taktik rasionalisasi (the rationalization tactics model) menggambarkan hubungan antara besarnya korupsi dan sikap terhadap korupsi. Model rasionalisasi (the rationalization model) memprediksi bahwa individu akan membenarkan tindakan korup mereka dan bahwa rasionalisasi akan mempengaruhi pelanggaran selanjutnya tergantung pada tingkat kualitas kontrol internal. Dengan menggunakan 2X2 eksperimen between-subjects dengan 170 pegawai negeri sebagai partisipan, penelitian ini menemukan bahwa individu lebih rentan untuk menerima dan merasionalisasi tindakan korup mereka dalam konteks gratifikasi daripada dalam konteks suap. Lebih lanjut, penelitian ini menemukan bahwa rasionalisasi mengarah pada pelanggaran selanjutnya. Namun, penelitian ini tidak dapat menemukan dukungan pada efek mitigasi kualitas kontrol internal. Hasil ini menunjukkan pentingnya mempertimbangkan implikasi budaya organisasi untuk pertempuran yang efektif melawan korupsi di masa depan.

Kata kunci: Korupsi, Rasionalisasi, Pengendalian Internal


Corruption, Rationalization, Internal Control; Korupsi, Rasionalisasi, Pengendalian Internal

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