Internal Auditor dan Dilema Etika

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Tulisan ini adalah hasil riset saya waktu lulus S2 dulu di Universitas Airlangga . Pernah dimuat di Jurnal Ventura milik STIE Perbanas Surabaya , bulan April 2005. Abstraknya adalah sebagai berikut di bawah ini (Full-paper nya dapat anda klik download diakhir tulisan ini).

The internal auditor serves an important and valuable role in organization by enhancing the reliability of its accounting, management and control system. However, because the internal auditor holds a dual allegiance to the internal auditing profession and to management of an organization, a critical issue facing the internal auditor is the ethical dilemma.

This research reports on a survey that investigated the ethical decision making process of internal auditor. Trevino’s (1986) Person-Situation Interactionist Model is adapted and hypotheses are formulation based on theorizations from variables those unique to decision maker and those considered situational in nature. Related variables to an individual decision maker being examined in this research are ethical orientation, professional commitment and working experience. Situation of specific variables examined in this research are corporate ethical value using Hunt et.al. (1989) CEV Questionnaire.

Differences in ethical ideology are thought to influence individual’s judgment about ethical dilemma. Ethical orientation were created based on two dimension of the Ethical Position Questionnaire (idealism and non-relativism), as posited by Forsyth (1992). The ethical decision making of internal auditor are hypothesized to be influenced by ethical orientation, professional commitment, working experience and corporate ethical value.

For this study, a structural equation model has been developed which configures how the organizations’ ethical environment and personal traits affect ethical decision making. Structural Equation Model and path analysis results indicate that (1) ethical decision making are affected by personal values and by environmental variables (direct and indirect effects) of internal auditor (2) Three constructs (corporate ethical value, ethical orientation and professional commitment) are significant causal factors and affect internal auditors’ judgment and therefore directly or indirectly affect ethical decision making. (3) Years of employment as proxy of working experience found that no positive relationship with ethical decision making process. These research also found that the proposed model, overall, did not have enough of goodness-of-fit index. This results may indicate that the complexity of the ethical decision making process is not fully captured in the theoretical models.

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