PERAN INTENSITAS MORAL DALAM PROSES PENGAMBILAN KEPUTUSAN ETIS: KAJIAN LINTAS BUDAYA

Vemita - Sinantia(1*),

(1) Universitas Indonesia
(*) Corresponding Author

Abstract


This cross cultural study has tried to correlate the influence of moral intensity on ethical decision making, for instance on the stage of moral awareness. The phenomenon is interesting to investigate more because there is a difference between individualism culture and collectivism culture in ethical decision making, especially in the correlation of moral intensity components that influence ethical decision making process (Heyler, Armenakis, Walker, & Collier, 2016; McMahon & Harvey, 2007; Saat, Yusoff, & Panatik, 2014; Singh, Vitell, Al-Khatib, & Clark, 2007). Planned behavior theory stated that an individu make a decision based on individual ability to control his or her decision, this theory has been applied in individualism culture (Ajzen, 1991). In other hand, collectivism culture has a different finding with planned behavior theory. An individu in collectivism culture tend to make a decision ethically based on social group control (Ashkanasy, Windsor, & Trevino, 2006; Saat et al., 2014). The different findings on both culture is interesting to discuss more, in order to understand how Indonesian employee as a collectivism culture, and to determine the right ethical training approach for them.


Keywords


Moral Intensity; Ethical Decision Making; Cross Cultural Study

Full Text:

PDF

References


ACFE. (2016). Survai Fraud Indonesia. Retrieved from http://www.acfe-indonesia.or.id/wp-content/uploads/2017/07/SURVAI-FRAUD-INDONESIA-2016_Final.pdf

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.

Ashkanasy, N. M., Windsor, C. A., & Trevino, L. K. (2006). Bad apples in bad barrels revisited: Cognitive moral development, just world beliefs, rewards, and ethical decision-making. Business Ethics Quarterly, 16, 449-473. doi:10.1017/S1052150X00011027

Heyler, S. G., Armenakis, A. A., Walker, A. G., & Collier, D. Y. (2016). A qualitative study investigating the ethical decision making process : A proposed model. The Leadership Quarterly, 27, 788–801. doi:10.1016/j.leaqua.2016.05.003

Hofstede, G. (1980). Culture and organization. International Studies of Management & Organization, 10, 15-41. doi:10.1080/00208825.1980.11656300

Husted, B. W., & Allen, D. B. (2008). Toward a model of cross-cultural business ethics: The impact of individualism and collectivism on the ethical decision-making process. Journal of Business Ethics, 82, 293-305. doi: 10.1007/s10551-008-9888-8

Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management, 16, 366-395.

Lincoln, S. H., & Holmes, E. K. (2010). The psychology of making ethical decisions: What affects the decision?. Psychological Services, 7, 57-64. doi:10.1037/a0018710

Living The Business Ethics. (2014). Retrieved from https://oecd.org/site/adboecdanti- corruptioninitiative/39368026.pdf

Matsumoto, D., & Juang, L. (2013). Culture and Psychology (5th Edition). Belmont, CA: Cengage Learning.

McMahon, J. M., & Harvey, R. J. (2007). The effect of moral intensity on ethical judgment. Journal of Business Ethics, 72, 335-357. doi: 10.1007/s10551-006-9174-6

NBES. (2013). NBES of the US Workforce: Key Findings. Retrieved from http://www.ethics.org

Novius, A., & Sabeni, A. (2008). Perbedaan persepsi intensitas moral mahasiswa akuntansi dalam proses pembuatan keputusan moral. Proceeding Simposium Nasional Akuntansi, 11.

Rest, J. R. (1986). Moral Development: Advances in Research and Theory. New York: Praeger.

Saat, M. M., Yusoff, R. M., & Panatik, S. A. (2014). The effect of industrial training on ethical awareness of final year students in a Malaysian public university. Asia Pasific Education Review, 15, 115-125. doi:10.1007/s12564-013-9306-5

Shiraev, E. B., & Levy, D. A. (2010). Cross-Cultural Psychology: Critical Thinking and Contemporary Application (4th Edition). Boston, MA: Allyn & Bacon.

Singh, J. J., Vitell, S. J., Al-Khatib, J., & Clark, I. (2007). The role of moral intensity and personal moral philosophies in the ethical decision making of arketers: A cross-cultural comparison of China and the United States. Journal of International Marketing, 15, 86-112.

Siregar, S. V., & Tenoyo, B. (2015). Fraud awareness survey of private sector in Indonesia. Journal of Financial Crime, 22, 329-346. doi:10.1108/JFC-03-2014-0016

Thoyibatun, S. (2012). Faktor-faktor yang berpengaruh terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi serta akibatnya terhadap kinerja organisasi. Jurnal Ekonomi dan Keuangan, 16, 245-260.

Wisesa, A. (2011). Integritas moral dalam konteks pengambilan keputusan etis. Journal of Technology Management, 10.

Zed, M. (2014). Metode Penelitian Kepustakaan. Jakarta: Yayasan Pustaka Obor Indonesia.




DOI: https://doi.org/10.26858/talenta.v4i1.6441

Article Metrics

Abstract view : 193 times | PDF view : 67 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Vemita - Sinantia

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

Published By:

Fakultas Psikologi Universitas Negeri Makassar

Gedung BM Lantai 2 Kampus Gunungsari Baru,

Jalan A.P. Pettarani, Makassar 90222.

Email: [email protected]

p-ISSN : 2460-8750

e-ISSN : 2615-1731

View My Stats