Indikasi Machiavellianism Dalam Pembuatan Keputusan Etis Auditor Senior

Febryandhie Ananda, Doni Marlius


This study is a continuation of previous research which found inconsistent results. The purpose of this study is to examine the relationship between Machiavellianism and ethical decisions in earnings management in Indonesia in two forms of manipulation, namely operating manipulation and accounting manipulation. The data collection method in this study used as many as 70 respondents. Machiavellianism does not affect the ethical decisions of earnings management in a Public Accounting Firm in West Sumatra. This is because the customary system of ABS - SBK (Adat Bersandi Syara' - Syara' Bersandi Kitabullah) in West Sumatra has an impact on the Machiavellian nature of Senior Accountants, and there is a significant difference between operating manipulation and accounting manipulation.

Full Text:



Ananda, F. (2014). Pengaruh Sifat Machiavellian dan Pembelajaran Etika terhadap Sikap Etis Akuntan (Survei pada Kantor Akuntan Publik di Sumatera Barat). Jurnal Riset Manajemen Dan Akuntansi, 1(2), 141–149.

Ananda, F., Putra, R. D., & Hendrastyo, V. S. (2017). Kesuksesan Implementasi System Application Product (SAP) studi kasus di PT. Semen Padang. Jurnal Pundi, 1(1), 1–10.

Ananda, F., & Zulvia, D. (2018). Indikasi machiavellianism dalam pembuatan keputusan etis auditor pemula. Benefita, 3(September), 357–369.

Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14, 433–444.

Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383.

Hogan, C. E., Rezaee, Z., Riley, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing, 27(2), 231–252.

Jooste, L. (2013). Investigating ethical perceptions of short-term earnings management practices. International Journal of Emerging Markets, 8(3), 282–299.

Murphy, P. R. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242–259.

Rosenzweig, K., & Fisher, M. (1994). Is Managing Earnings Ethically Acceptable? Management Accounting, 75(9), 31–34.

Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5), 372–392.

Singhapakdi, A. (1993). Ethical Perceptions of marketers: The interaction effects of machiavellianism and organizational ethical culture. Journal of Business Ethics, 12(5), 407–418.

Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01), 131–139.

Wells, J. T. (2004). New Approaches to Fraud Deterrence. Journal of Accountancy, 197(2), 72–76.

Wicker, A. W. (1969). Attitudes versus Actions: The Relationship of Verbal and Overt Behavioral Responses to Attitude Objects. Journal of Social Issues, 25(4), 41–78.

Widyaningrum, T., & Sarwono, A. E. (2012). Analisis Sifat Machiavellian dan Pembelajaran Etika Terhadap Sikap Etis Akuntan dan Mahasiswa Akuntansi. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 9(1), 65–75.



  • There are currently no refbacks.

Copyright (c) 2021 JURNAL PUNDI

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.



TELP  : (0751) 7051398 / 0811667831
Email :
WEB   :

Hak Cipta (c) 2018 oleh  Sekolah Tinggi Ilmu Ekonomi KBP - Jurnal Pundi
Creative Commons License


Indexed in :