PERANAN KEBERAGAMAN BUDAYA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS SURABAYA DALAM MEMAHAMI ETIKA PROFESI AKUNTAN PUBLIK
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Keywords:
Culture and Accounting, Role of Culture in Accounting Ethics, Ethics of Accounting
Abstract
Abstrak - Dalam persaingan pasar bebas, bukan hanya di butuhkan tenaga kerja yang memiliki segudang ilmu pengetahuan akan tetapi juga memiliki etika yang baik, terutama bagi seorang auditor. Selain kemahiran dalam mengaudit, etika seorang auditor juga menjadi hal yang penting, sebab auditor merupakan penyedia jasa. Etika seseorang dapat dipupuk sejak dalam bangku perkuliahan, baik melalui pengajaran dan juga praktek. Universitas Surabaya bukan hanya mengajari teori bagaimana menjadi seorang auditor, tetapi juga praktek melalui tugas-tugas yang diberikan. Etika dalam diri seorang dapat dipengaruhi oleh budaya. Budaya merupakan hal yang dapat dipelajari sehingga seseorang dapat berubah karena pengaruh budaya. Di Universitas Surabaya terdapat dua budaya yang dominan, yaitu Jawa dan Tionghoa. Penelitian ini bertujuan untuk mengetahui bagaimana keberagaman budaya Jawa dan Tionghoa berperang dalam pemahaman etika profesi mahasiswa akuntansi Universitas Surabaya.
Kata kunci: Budaya dan Akuntansi, Peranan Budaya dalam Etika Akuntansi, Etika Akuntansi
Abstract - In free-market competition, not just in need of Labro which has a myriad of science but also has good ethics, especially dor an auditor. In additon to proficiency in an ethics audit, the auditor also becomes and important thing, because the auditor is the service provider. Ethics can one nurtured since in bench lectures, wheter through teaching and also practice. University of Surabaya is not just to teach the theory of how to become an auditor, but also practice through the task-the task given. Ethics in a can be influenced by culture. Culture is a thing that can be learned so that one can change due to cultural influence. At the University of Surabaya, there are two dominant culture; namely Chinese and Javanese. This research aims to find out how gender and cultural diversity and the Chinese role in the understanding of the ethics of the profession of accountancy student University of Surabaya.
Keyword: Culture and Accounting, Role of Culture in Accounting Ethics, Ethics of Accounting
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References
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Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 2, 11–92
Bageac, D., Furrer, O. and Reynaud, E. (2011), “Management students’ attitudes toward business ethics: a comparison between France and Romania”, Journal of Business Ethics, Vol. 98 ( 3 ) : 391-406.
Beu, D.S., Buckley, M.R. and Harvey, M.G. (2003), “Ethical decision-making: a multidimensional construct”, Business Ethics: A European Review, Vol. 12 No. 1, pp. 88-107.
Bryk, A.S. and Raudenbush, S.W. (1992), Hierarchical Linear Models: Application and Data Analysis Methods, Sage, Thousand Oaks, CA.
Chan, S.Y.S. and Leung, P. (2006), “The effects of accounting students’ ethical reasoning and personal factors on their ethical sensitivity”, Managerial Auditing Journal, Vol. 21 No. 4, pp. 436-457.
Chen, C.W. (2013), “Are workers more likely to be deviant than managers? A cross national analysis”, Journal of Business Ethics, Vol. 123 No. 2, pp. 1-13.
Cilkeman,P.M.,dan S.L.Henning . 2000. The Socialization of Undergraduate Accounting Students . Accounting Education Vol.15 : 1-17
Clinard, M. (1983), Corporate Ethics and Crime: The Role of Middle Management, Sage Publications, Beverly Hills, CA.
Cullen, J.B., Parboteeah, K.P. and Hoegl, M. (2004), “Cross-national differences in managers’ willingness to justify ethically suspect behavior: a test of iinstitutional anomie theory”, Academy of Management Journal, Vol. 47 No. 3, pp. 411-421.
Efferin dan Hooper . 2007 . Management Control , Culture and Ethicity in a Chinese Indonesian Company . Accounting , Organizations and Society , Vol . 32 ( 3 ): 223 -262.
Eweje, G. and Brunton, M. (2010), “Ethical perceptions of business students in a New Zealand university: do gender, age and work experience matter?”, Business Ethics: A European Review, Vol. 19 No. 1, pp. 95-111.
Fisher, J., Woodbine, G. and Fullerton, S. (2002), “A cross-cultural assessment of attitudes regarding perceived breaches of ethical conduct by both parties in the
business-consumer dyad”, Journal of Consumer Behaviour, Vol. 2 No. 4, pp. 333-353.
Ford, C.W., Nonis, S.A. and Hudson, G.I. (2005), “A cross-cultural comparison of value systems and consumer ethics”, Cross Cultural Management: An International Journal, Vol. 12 No. 5, pp. 36-50.
Frese, M. (1982), “Occupational socialization and psychological development: an underemphasized research perspective in industrial psychology”, Journal of Occupational Psychology, Vol. 55 No. 3, pp. 209-224.
Frese, M., Kring, W., Soose, A. and Zempel, J. (1996), “Personal initiative at work: differences between East and West Germany”, Academy of Management Journal, Vol. 39 No. 1, pp. 37-63.
Fung Yu Lan . 1990 . Sejarah Ringkas Filsafat Cina: Sejak Confusius Sampai Han Fei Tzu, terj. Soejono Soemargono. Liberty : Jogjakarta.
Gaa, J., & Thorne, L. 2004. An introduction to the special issue on professionalism and ethics in accounting education. Issues in Accounting Education, 19, 1–6.
Gbadamosi, Gbolahan. Academic ethics : What has morality,culture and Administration got to do with its measurement ?. Management Decision,Vol.42 (9) : 1145 – 1161
Goldman, A., & Barlev, B. 1974. The auditor-firm conflict of interests, it’s implications for independence. The Accounting Review, 49(4), 707–718.
Gomez-Mejia, L.R. (1983), “Sex differences during occupational socialization”, Academy of Management Journal, Vol. 26 No. 3, pp. 492-499.
Handayani,Christina. 2004 . Kuasa Wanita Jawa. LKiS: Jogjakarta
Hass,A. 2005 . Now is The Time For Ethis in Education. CPA Journal Vol 75 : 66-68
Herington, C. and Weaven, S. (2008), “Improving consistency for DIT results using cluster analysis”, Journal of Business Ethics, Vol. 80 No. 3, pp. 499-514.
Hofstede, G. (1980), Culture’s Consequences: International Differences in Workrelated Values, Sage, Beverly Hills, CA.
Hofstede, G. (2001), Culture’s Consequences, Sage, Thousand Oaks, CA.
Hofstede, G . 2005 . Cultures and Organizations: Software of the Mind. Revised and expanded 3rd Edition. New York: McGraw-Hill USA
House, R.J., Hanges, P.J., Javidan, M., Dorfman, P.W. and Gupta, V. (2004), Culture, Leadership and Organizations: The GLOBE Study of 62 Cultures, Sage, Thousand Oaks, CA.
Hunt, S. and Vitell, S. (1986), “A general theory of marketing ethics”, Journal of Business Ethics, Vol. 6 No. 1, pp. 5-16.
Ibrahim, N., Angelidis, J. and Tomic, I.M. (2009), “Managers’ attitudes toward codes of ethics: are there gender differences”, Journal of Business Ethics, Vol. 90 No. 3, pp. 343
IFAC. 2006. Approaches to the development and Maintenance of Professional Ethics and Attitudes in Accounting Education Programs, Information paper.
Irwan Abdullah. 1997 . Dari Domestik ke Publik: Jalan Panjang Pencarian Identitas Perempuan dalam Irwan Abdullah (ed.), Sangkan Paran Gender. Pustaka Pelajar: Jogjakarta
Javidan, M. and House, R.J. (2001), “Cultural acumen for the globe manager: lessons from project GLOBE”, Organizational Dynamics, Vol. 29 No. 4, pp. 289-305.
Jung Chang, Angsa-angsa Liar: Tiga Putri Cina, terj. Honggo Wibisana, Jakarta: Gramedia Pustaka Utama, 2005.
Kidder, D.L. and Parks, J.M. (2001), “The good soldier: who is s(he)”, Journal of Organizational Behavior, Vol. 22 No. 8, pp. 939-959.
Koencaraningrat. 2007 . Manusia dan Kebudayaan di Indonesia. Djambatan: Jakarta
Kohlberg, L.W. (1969), Stage and Sequence: The Cognitive Development Approach to Socialization, Rand McNally, New York, NY
Krambia-Kapardis, M. and Zopiatis, A.A. (2008), “Unchartered territory: investigating individual business ethics in Cyprus”, Business Ethics: A European Review, Vol. 17 No. 2, pp. 138-148.
Lehman,Cheryl. We’ve come a long way! Maybe ! Re-imagining gender and accounting. Accounting,Auditing & Accountability Journal,Vol. 25 ( 2 ) : 256–294
Lund, D.B. (2008), “Gender differences in ethics judgment of marketing professionals in the United States”, Journal of Business Ethics, Vol. 77 No. 4, pp. 501-515.
Man John, Samurai. 2012 . The Last Warrior. Pustaka Alvabet Anggota IKAPI: Jakarta
Martinson,Douglas. The IMA code ethics and IMA members’ethical perception and judgment. Managerial Auditing Journal, Vol 17 ( 4 ) : 165 – 173
Myra Sidharta. 2000. Korban dan Pengorbanan Perempuan Etnis Cina dalam I. Wibowo, Harga yang Harus Dibayar: Sketsa Pergulatan Etnis Cina di Indonesia. Gramedia Pustaka Utama dan Pusat Studi Cina : Jakarta.
Nahm, Andrew . 1993 . Introduction to Korean History and Culture. Hollym International : Seoul
Park, Sun Ai Lee. 1995 . Konfusianisme dan Kekerasan Terhadap Perempuan dalam Konfusianisme di Indonesia: Pergulatan Mencari Jati Diri. Pustaka Pelajar: Jogjakarta
Ponemon, L. A. 1990. Ethical judgments in accounting: A cognitive developmental perspective. Critical Perspectives on Accounting, 1, 191–215.
Ponemon, L. A., & Glazer, A. 1990. Accounting education and ethical development: the influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education, 5(2), 195–208.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger.
Setiady,Tolib. 2008 . Intisari Hukum Adat Indonesia : Dalam Kajian Kepustakaan. Alfabeta
Seeger, Elizabeth. 1952 . Sedjarah Tiongkok Selajang Pandang, terj. Ong Pok Kiat dan Sudarno, Dja J.B. Wolters Ott-Holland, Catherine. The Effects of Culture and Gender on Perceived Self – Other Similarity in Personality. Journal Research on Personality,Vol. 53: 13 – 21
Soekanto,Soerjono. 2003 . Hukum Adat Indonesia. Raja Grafindo Persada: Jakarta
Suryadinata,Leo. 1986 . Politik Tionghoa Peranakan di Jawa 1971 -1942 . Pustaka Sinar: Jakarta
Utami , Wiwik dkk. 2009 . Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa : Studi Eksperimen Semu. Jurnal Riset Akuntansi Indonesia Vol. 12 , No.2 : 161 – 176.
Young, Joni,. dan Marca Annisette. Cultivating Imagination : Ethics,Education and Literature. Critical Perpective on Accounting,Vol. 20 : 93 – 109
Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 2, 11–92
Bageac, D., Furrer, O. and Reynaud, E. (2011), “Management students’ attitudes toward business ethics: a comparison between France and Romania”, Journal of Business Ethics, Vol. 98 ( 3 ) : 391-406.
Beu, D.S., Buckley, M.R. and Harvey, M.G. (2003), “Ethical decision-making: a multidimensional construct”, Business Ethics: A European Review, Vol. 12 No. 1, pp. 88-107.
Bryk, A.S. and Raudenbush, S.W. (1992), Hierarchical Linear Models: Application and Data Analysis Methods, Sage, Thousand Oaks, CA.
Chan, S.Y.S. and Leung, P. (2006), “The effects of accounting students’ ethical reasoning and personal factors on their ethical sensitivity”, Managerial Auditing Journal, Vol. 21 No. 4, pp. 436-457.
Chen, C.W. (2013), “Are workers more likely to be deviant than managers? A cross national analysis”, Journal of Business Ethics, Vol. 123 No. 2, pp. 1-13.
Cilkeman,P.M.,dan S.L.Henning . 2000. The Socialization of Undergraduate Accounting Students . Accounting Education Vol.15 : 1-17
Clinard, M. (1983), Corporate Ethics and Crime: The Role of Middle Management, Sage Publications, Beverly Hills, CA.
Cullen, J.B., Parboteeah, K.P. and Hoegl, M. (2004), “Cross-national differences in managers’ willingness to justify ethically suspect behavior: a test of iinstitutional anomie theory”, Academy of Management Journal, Vol. 47 No. 3, pp. 411-421.
Efferin dan Hooper . 2007 . Management Control , Culture and Ethicity in a Chinese Indonesian Company . Accounting , Organizations and Society , Vol . 32 ( 3 ): 223 -262.
Eweje, G. and Brunton, M. (2010), “Ethical perceptions of business students in a New Zealand university: do gender, age and work experience matter?”, Business Ethics: A European Review, Vol. 19 No. 1, pp. 95-111.
Fisher, J., Woodbine, G. and Fullerton, S. (2002), “A cross-cultural assessment of attitudes regarding perceived breaches of ethical conduct by both parties in the
business-consumer dyad”, Journal of Consumer Behaviour, Vol. 2 No. 4, pp. 333-353.
Ford, C.W., Nonis, S.A. and Hudson, G.I. (2005), “A cross-cultural comparison of value systems and consumer ethics”, Cross Cultural Management: An International Journal, Vol. 12 No. 5, pp. 36-50.
Frese, M. (1982), “Occupational socialization and psychological development: an underemphasized research perspective in industrial psychology”, Journal of Occupational Psychology, Vol. 55 No. 3, pp. 209-224.
Frese, M., Kring, W., Soose, A. and Zempel, J. (1996), “Personal initiative at work: differences between East and West Germany”, Academy of Management Journal, Vol. 39 No. 1, pp. 37-63.
Fung Yu Lan . 1990 . Sejarah Ringkas Filsafat Cina: Sejak Confusius Sampai Han Fei Tzu, terj. Soejono Soemargono. Liberty : Jogjakarta.
Gaa, J., & Thorne, L. 2004. An introduction to the special issue on professionalism and ethics in accounting education. Issues in Accounting Education, 19, 1–6.
Gbadamosi, Gbolahan. Academic ethics : What has morality,culture and Administration got to do with its measurement ?. Management Decision,Vol.42 (9) : 1145 – 1161
Goldman, A., & Barlev, B. 1974. The auditor-firm conflict of interests, it’s implications for independence. The Accounting Review, 49(4), 707–718.
Gomez-Mejia, L.R. (1983), “Sex differences during occupational socialization”, Academy of Management Journal, Vol. 26 No. 3, pp. 492-499.
Handayani,Christina. 2004 . Kuasa Wanita Jawa. LKiS: Jogjakarta
Hass,A. 2005 . Now is The Time For Ethis in Education. CPA Journal Vol 75 : 66-68
Herington, C. and Weaven, S. (2008), “Improving consistency for DIT results using cluster analysis”, Journal of Business Ethics, Vol. 80 No. 3, pp. 499-514.
Hofstede, G. (1980), Culture’s Consequences: International Differences in Workrelated Values, Sage, Beverly Hills, CA.
Hofstede, G. (2001), Culture’s Consequences, Sage, Thousand Oaks, CA.
Hofstede, G . 2005 . Cultures and Organizations: Software of the Mind. Revised and expanded 3rd Edition. New York: McGraw-Hill USA
House, R.J., Hanges, P.J., Javidan, M., Dorfman, P.W. and Gupta, V. (2004), Culture, Leadership and Organizations: The GLOBE Study of 62 Cultures, Sage, Thousand Oaks, CA.
Hunt, S. and Vitell, S. (1986), “A general theory of marketing ethics”, Journal of Business Ethics, Vol. 6 No. 1, pp. 5-16.
Ibrahim, N., Angelidis, J. and Tomic, I.M. (2009), “Managers’ attitudes toward codes of ethics: are there gender differences”, Journal of Business Ethics, Vol. 90 No. 3, pp. 343
IFAC. 2006. Approaches to the development and Maintenance of Professional Ethics and Attitudes in Accounting Education Programs, Information paper.
Irwan Abdullah. 1997 . Dari Domestik ke Publik: Jalan Panjang Pencarian Identitas Perempuan dalam Irwan Abdullah (ed.), Sangkan Paran Gender. Pustaka Pelajar: Jogjakarta
Javidan, M. and House, R.J. (2001), “Cultural acumen for the globe manager: lessons from project GLOBE”, Organizational Dynamics, Vol. 29 No. 4, pp. 289-305.
Jung Chang, Angsa-angsa Liar: Tiga Putri Cina, terj. Honggo Wibisana, Jakarta: Gramedia Pustaka Utama, 2005.
Kidder, D.L. and Parks, J.M. (2001), “The good soldier: who is s(he)”, Journal of Organizational Behavior, Vol. 22 No. 8, pp. 939-959.
Koencaraningrat. 2007 . Manusia dan Kebudayaan di Indonesia. Djambatan: Jakarta
Kohlberg, L.W. (1969), Stage and Sequence: The Cognitive Development Approach to Socialization, Rand McNally, New York, NY
Krambia-Kapardis, M. and Zopiatis, A.A. (2008), “Unchartered territory: investigating individual business ethics in Cyprus”, Business Ethics: A European Review, Vol. 17 No. 2, pp. 138-148.
Lehman,Cheryl. We’ve come a long way! Maybe ! Re-imagining gender and accounting. Accounting,Auditing & Accountability Journal,Vol. 25 ( 2 ) : 256–294
Lund, D.B. (2008), “Gender differences in ethics judgment of marketing professionals in the United States”, Journal of Business Ethics, Vol. 77 No. 4, pp. 501-515.
Man John, Samurai. 2012 . The Last Warrior. Pustaka Alvabet Anggota IKAPI: Jakarta
Martinson,Douglas. The IMA code ethics and IMA members’ethical perception and judgment. Managerial Auditing Journal, Vol 17 ( 4 ) : 165 – 173
Myra Sidharta. 2000. Korban dan Pengorbanan Perempuan Etnis Cina dalam I. Wibowo, Harga yang Harus Dibayar: Sketsa Pergulatan Etnis Cina di Indonesia. Gramedia Pustaka Utama dan Pusat Studi Cina : Jakarta.
Nahm, Andrew . 1993 . Introduction to Korean History and Culture. Hollym International : Seoul
Park, Sun Ai Lee. 1995 . Konfusianisme dan Kekerasan Terhadap Perempuan dalam Konfusianisme di Indonesia: Pergulatan Mencari Jati Diri. Pustaka Pelajar: Jogjakarta
Ponemon, L. A. 1990. Ethical judgments in accounting: A cognitive developmental perspective. Critical Perspectives on Accounting, 1, 191–215.
Ponemon, L. A., & Glazer, A. 1990. Accounting education and ethical development: the influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education, 5(2), 195–208.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York: Praeger.
Setiady,Tolib. 2008 . Intisari Hukum Adat Indonesia : Dalam Kajian Kepustakaan. Alfabeta
Seeger, Elizabeth. 1952 . Sedjarah Tiongkok Selajang Pandang, terj. Ong Pok Kiat dan Sudarno, Dja J.B. Wolters Ott-Holland, Catherine. The Effects of Culture and Gender on Perceived Self – Other Similarity in Personality. Journal Research on Personality,Vol. 53: 13 – 21
Soekanto,Soerjono. 2003 . Hukum Adat Indonesia. Raja Grafindo Persada: Jakarta
Suryadinata,Leo. 1986 . Politik Tionghoa Peranakan di Jawa 1971 -1942 . Pustaka Sinar: Jakarta
Utami , Wiwik dkk. 2009 . Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa : Studi Eksperimen Semu. Jurnal Riset Akuntansi Indonesia Vol. 12 , No.2 : 161 – 176.
Young, Joni,. dan Marca Annisette. Cultivating Imagination : Ethics,Education and Literature. Critical Perpective on Accounting,Vol. 20 : 93 – 109
Published
2017-03-01
Section
Bidang Akuntansi (AK)
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