Etika Bisnis dan Profesi

Akuntasi: Pengantar
Mahfud Sholihin
mahfud@ugm.ac.id
 VUCA

Volatile Uncertain
(bergejolak) (tidak pasti)

Complex Ambigue
(kompleks) (tidak jelas)

10/8/2018 2
 Ethics

• A set of moral principles or values

• A theory or system of moral values
• The discipline dealing with what is good and bad
and with moral duty and obligation
• The priciples of conduct governing an individual or
group

Webster’s Collegiate Dictionary

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 Etika

• /eti·ka/ /étika/
• n ilmu tentang apa yang baik dan apa yang
buruk dan tentang hak dan kewajiban moral
(akhlak)

kbbi.web.id

10/8/2018 6
 Business Ethics
• Business ethics is a specialized study of moral right
and wrong that concentrates on moral standards as
they apply to business institutions, organizations,
and behavior.

Velasquez, 2015
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 Etika
• Asas Manfaat

Normatif •
•
Asas Keadilan
Asas Hak
• Asas Perhatian

• Atribut Individu
Deskriptif • Atribut Kontekstual
• Atribut Isu
10/8/2018 8
 Collins, 2009
10/8/2018 10
 Another Survey

Collins, 2009
10/8/2018 11
 5 Besar Praktik Bisnis Tidak Etis
Bribery

Unfair
Coercion
Discrimination

Theft Deception

Fritzsche, 2005
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 Another Survey
• 67% of chief financial officers (CFOs) have
been pressured to misrepresent corporate
results.
• 25% of middle managers have written a
fraudulent internal report.
• 75% of employees have stolen at least once
from their employer.
• 33% of employees calling in sick are really
tending to personal needs or feel entitled to a
day off. Velasquez, 2012
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 Empat Tahap
Pengambilan Keputusan Etis

Ethical Ethical Ethical Ethical

Recognition Judgment Intention Behavior

Rest (1986)
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 Collins, 2009
10/8/2018 15
http://feb.ugm.ac.id/en/lecturers/mahfud-sholihin
https://www.researchgate.net/profile/Mahfud_Sholihin/contributions