Sifat Machiavelli, Tekanan Ketaatan Dalam Keputusan Etis: Studi Eksperimental Pada Keputusan Individu dan Kelompok

Abstract

This research aims to examine the ethical decision made by accountant who are in the pressure of obediance both as an individual or group, which is affected by the machiavelli character the internal factor adheres the subject. Pressure from various parties involved, especially superiors, is expected to influence the accountant’s ethical decision in making an ethical decision. The process of taking an ethical decision as an individual and a group is also expected to affect the ethical decision through the subject’s machiavelli charater when they are under pressure as an individual or a group. The research is done in Satya Wacana Christian University (Universitas Kristen Satya Wacana) with Accountant Bachelor degree students of the Economic and Business Faculty (S1 Akuntansi Fakultas Ekonomika dan Bisnis) as the participant. The research uses the 2x2 between within subject experimental design with a total of 170 students acting as staff accounting junior. Treatment or manipulation is given in the form of obedience pressure (low and high) as an individual and group which interacts with the machiavelli character . The result of the research is as follows: 1) subject who is under high obediece pressure result in low ethical decision compared to the subject under low obedience pressure. 2) The machiavelli characteristic give negative effect on the decision of the subject under high obedience pressure. 3) Subject under high obedience pressure and in group decision making will result in a higher ethical decision compared to subjects taking the decision individualy. Whereas, subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which result in ethical decision making.