Kompetisi terhadap Perilaku Tidak Etis Auditor: Pentingkah Norma Subjektif dan Budaya Organisasi?

Firman Sugi Darmawan, Tumirin Tumirin Tumirin

Abstract


Penelitian ini bertujuan untuk menguji pengaruh kompetisi terhadap perilaku tidak etis auditor dengan mengintegrasikan Social Cognitive Theory dan Theory of Planned Behavior melalui peran moderasi norma subjektif dan budaya organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data penelitian diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Hasil penelitian menunjukkan bahwa kompetisi berpengaruh positif terhadap perilaku tidak etis, yang mengindikasikan bahwa tekanan kinerja yang berlebihan dan lingkungan yang kompetitif dapat meningkatkan kecenderungan auditor untuk melakukan perilaku tidak etis. Norma subjektif terbukti memperkuat hubungan tersebut, yang menunjukkan bahwa lingkungan sosial yang permisif terhadap perilaku tidak etis dapat meningkatkan kecenderungan tersebut. Sebaliknya, budaya organisasi memperlemah pengaruh kompetisi terhadap perilaku tidak etis melalui penguatan nilai-nilai etika dan mekanisme kontrol sosial. Penelitian ini memberikan kontribusi teoretis dengan menjelaskan perilaku tidak etis auditor sebagai hasil interaksi antara tekanan kompetitif, pembelajaran sosial, norma organisasi, dan budaya etis. Secara praktis, hasil penelitian menekankan pentingnya memperkuat tata kelola etika dan budaya organisasi untuk memitigasi dampak destruktif dari kompetisi yang berlebihan dalam lingkungan profesional audit. 


Keywords


Kompetisi, Perilaku Tidak Etis, Norma Subjektif, Budaya Organisasi

Full Text:

PDF

References


Ajzen, I. (1991). The Theory of Planned Behavior.

Alfianto, D. (2025). Research in Business & Social Science The influence of vigour and competitiveness on employee performance : The mediating role of involvement balance and the moderating role of employee intrapreneurship. 14(5), 92–109.

Alsaad, A. K. (2021). Journal of Retailing and Consumer Services Ethical judgment , subjective norms , and ethical consumption : The moderating role of moral certainty. Journal of Retailing and Consumer Services, 59(November 2020), 102380. https://doi.org/10.1016/j.jretconser.2020.102380

Ayem, S., Azka, S. A., & Tamansiswa, U. S. (2025). PLS-SEM Analysis : Tri Nga Moderates Determinants of Accounting Fraud. 7(1), 166–180.

Bagus, I., & Yasa, A. (2022). Research in Business & Social Science Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency. 11(7), 210–217.

Banderali, Z. S. De, Malavé, J., & Alvarado, J. M. (2025). Unethical pro-organizational behavior in Hispanic American contexts : the role of organizational and interpersonal factors. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2025.2500679

Bandura, A. (1986). Social Cognitive Theory of Self-Regulation.

Barreiros, J., Jeanine, P., Zagheto, Â. V., & José, A. (2024). Unethical Behavior in Organizations and Ethics Programs : The Mediation Role of Trust in Top Management. Trends in Psychology, 0123456789. https://doi.org/10.1007/s43076-024-00399-8

Bennett, R. J., & Robinson, S. L. (2000). Development of a Measure of Workplace Deviance. 85(3), 349–360.

Bogale, A. T., & Debela, K. L. (2024). Organizational culture : a systematic review. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2340129

Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). Editorial The Theory of Planned Behavior : Selected Recent Advances and Applications. April 2020.

Brodowsky, G. H., Tarr, E., Ho, F. N., & Sciglimpaglia, D. (2019). Tolerance for Cheating From the Classroom to the Boardroom : A Study of Underlying Personal and Cultural Drivers. https://doi.org/10.1177/0273475319878810

Cabana, G. C., & Kaptein, M. (2025). Understanding the Effectiveness of Ethics Programs in Preventing Unethical Behavior by Unravelling the Dimensions of Team Ethical Culture. Journal of Business Ethics, 0123456789. https://doi.org/10.1007/s10551-025-06115-5

Carpenter, T. D., & Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting : Applying the Theory of Planned Behavior. 115–129. https://doi.org/10.1007/s10551-004-7370-9

Chamtitigul, N., & Li, W. (2021). The in fl uence of ethical leadership and team learning on team performance in software development projects. https://doi.org/10.1108/TPM-02-2020-0014

Chui, C., Kouchaki, M., & Gino, F. (2021). Organizational Behavior and Human Decision Processes “ Many others are doing it , so why shouldn ’ t I ? ” : How being in larger competitions leads to more cheating. Organizational Behavior and Human Decision Processes, 164(March), 102–115. https://doi.org/10.1016/j.obhdp.2021.01.004

Cleary-, J. (2021). Based Practice Beliefs , Implementation , and Organizational Culture and Readiness for EBP Among Nurses , Midwives , Educators , and Students in the Republic of Ireland. https://doi.org/10.1111/wvn.12543

Dannenberg, A., & Khachatryan, E. (2020). Journal of Economic Behavior and Organization A comparison of individual and group behavior in a competition with cheating opportunities. Journal of Economic Behavior and Organization, 177, 533–547. https://doi.org/10.1016/j.jebo.2020.06.028

Denison, D. R., & Mishra, A. K. (1995). Toward a Theory of Organizational Culture and Effectiveness. 2.

Deutsch, M. (1949). Deutsch 1949, theory of co operation and competition (X1).pdf.

Dissanayake, D. M. S. (2025). The mediating role of competitive orientation in determining self-construal in unethical. 27(1), 39–60. https://doi.org/10.1108/EJMS-05-2021-0045

Dong, L., Ji, T., Zhou, G., & Zhang, J. (2022). Subjective Norms or Psychological Empowerment ? Moderation Effect of Power Distance on Knowledge Sharing.

Ekstrand, M. D., & Knijnenburg, B. P. (2021). Privacy as a Planned Behavior : Effects of Situational Factors on Privacy Perceptions and Plans. In Proceedings of the 29th ACM Conferenceon User Modeling, Adaptation and Personalization (UMAP ’21), June21â•fi25, 2021, Utrecht, Netherlands (Vol. 1, Issue 1). Association for Computing Machinery. https://doi.org/10.1145/3450613.3456829

Eliason, P. J., Mcdevitt, R. C., Roberts, J. W., Diwan, R. M., Eliason, P. J., League, R., Leder-luis, J., & Mcdevitt, R. C. (2026). No Title.

Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of Convenience Sampling and Purposive Sampling. 5(1), 1–4. https://doi.org/10.11648/j.ajtas.20160501.11

Fernandes, P., Pereira, R., & Wiedenhöft, G. (2020). Organizational culture and the individuals ’ discretionary behaviors at work : a cross-cultural analysis.

Ferrari, T. C. (2026). Survival egoism : we are , they will be. AI & SOCIETY, 0123456789. https://doi.org/10.1007/s00146-026-02866-5

Fritz, T. M., Cruz, H. G., Rudert, S. C., Janke, S., Fritz, T. M., Cruz, H. G., Rudert, S. C., & Janke, S. (2026). Goals , norms , attitudes , and self-efficacy as predictors of academic dishonesty : Two- wave prospective inquiries into additive and multiplicative effects. Ethics & Behavior, 00(00), 1–20. https://doi.org/10.1080/10508422.2026.2622321

Giacalone, R. A., & Promislo, M. (2023). Ethical Impact Theory: How Unethical Behavior at Work Affects Individual Well-Being. 1–5. https://doi.org/10.1007/978-3-319-31816-5

Giamattei, M., & Werner, K. (2024). Gender di erences in post-competition honesty — An experimental analysis. 2015.

Ham, M., Jeger, M., & Ivković, A. F. (2015). The role of subjective norms in forming the intention to purchase green food. Economic Research-Ekonomska Istraživanja, 28(1), 738–748. https://doi.org/10.1080/1331677X.2015.1083875

Information, P., & Arbor, A. (2001). Information to u sers.

Intan, T., Tengku, N., Mahmud, F., Haron, H., & Dewanti, R. (2025). Understanding the drivers of unethical behaviour intention among working young adults : A systematic review. 8(1), 907–916.

Intan, T., Tengku, N., Tun, P., Yaakob, K., & Mahmud, F. (2025). Antecedents of Unethical Behaviour Intention Among Working Young Adults. 17(1), 261–274.

Jingyi, W., Kamaruzaman, S., & Syed, B. (2025). OPEN ACCESS A Systematic Review of the Relationships Between Attitude , Subjective Norms , Perceived Behavioral Control , and Exercise Intention Abstract : 1–12. https://doi.org/10.2174/0118749445394456250605043155

Joshi, A., Kale, S., Chandel, S., & Pal, D. K. (2015). Likert Scale : Explored and Explained. 7(4), 396–403. https://doi.org/10.9734/BJAST/2015/14975

Kaptein, M. (2023). A Paradox of Ethics : Why People in Good Organizations do Bad Things. Journal of Business Ethics, 184(1), 297–316. https://doi.org/10.1007/s10551-022-05142-w

Koscielniak, M., & Enko, J. (2024). “ I Cheat ” or “ We Cheat ?” The Structure and Psychological Correlates of Individual vs . Collective Examination. 71–87.

Laine, J., Minkkinen, M., & Matti, M. (2024). Information & Management Ethics-based AI auditing : A systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders. 61(December 2022). https://doi.org/10.1016/j.im.2024.103969

Martin S. Hagger, Mike W.-L. Cheung, Icek Ajzen, and K. H. (2022). Perceived Behavioral Control Moderating Effects in the Theory of Planned Behavior: A Meta-Analysis. https://doi.org/10.1037/hea0001153

Mesquita, M., Juliana, R., Porto, B., & Gracia, F. J. (2024). Can we decrease unethical behavior at work ? The role of ethical culture , ethical culture strength and collective moral identity. 7153–7166.

Molnar, A., & Paolacci, G. (2024). Competition increases the magnitude of dishonest reporting even when controlling for reward uncertainty. 1–10.

Montal-rosenberg, R. (2025). Competing Under Oath : Can Honesty Pledges Reduce Cheating in Competitive Environments ? 1–19. https://doi.org/10.1111/rego.70099

Monzani, L., Mateu, G., & Bark, A. S. H. (2021). Reducing the Cost of Being the Boss : Authentic Leadership Suppresses the Effect of Role Stereotype Conflict on Antisocial Behaviors in Leaders and Entrepreneurs. 12(November), 1–18. https://doi.org/10.3389/fpsyg.2021.760258

Mubako, G., Bagchi, K., Udo, G., & Marinovic, M. (2020). Personal Values and Ethical Behavior in Accounting Students. Journal of Business Ethics, Schwartz 2017. https://doi.org/10.1007/s10551-020-04606-1

Nurdiana Ningsih, Arifuddin, A. U. (2024). The impact of attitude , subjective norms , perceived behavioral control , and organizational commitment on whistleblowing intention : A moderating role of local culture. https://doi.org/10.21511/pmf.13(1).2024.13

Piest, S., & Schreck, P. (2021). Contests and unethical behavior in organizations : a review and synthesis of the empirical literature. In Management Review Quarterly (Vol. 71, Issue 4). Springer International Publishing. https://doi.org/10.1007/s11301-020-00197-3

Pustovit, S., & Hetrick, A. L. (2025). Unethical Conduct Under Uncertainty : A Fear-Based Perspective. 1–21.

Putra, R. S., Agustina, T. S., Khusnah, H., & Subramaniam, A. (2025). Organizational Culture , Work Discipline , and Competencies Drive Performance Through Motivation. 04030, 1–21.

Salgado, S., & Alcover, C. (2026). Ethical Behavior in Organizations : Personal Values and the Moderating Role of Ethical Climate in Counterproductive Work Behavior and Organizational Citizenship Behavior. 1–32.

Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. https://doi.org/10.1108/ARJ-08-2019-0153

Shi, Y. (1995). TRACE : Tennessee Research and Creative Exchange Studies on the generalized roscoe procedure for incompressible flow.

Smith, K., Emerson, D., Haight, T., Wood, B., Smith, K., Emerson, D., Haight, T., & An, B. W. (2022). An examination of online cheating among business students through the lens of the Dark Triad and Fraud Diamond. Ethics & Behavior, 00(00), 1–28. https://doi.org/10.1080/10508422.2022.2104281

Tor, A., & Garcia, S. M. (2023). The neuroscience of social comparison and competition. Cognitive, Affective, & Behavioral Neuroscience, 23(3), 899–922. https://doi.org/10.3758/s13415-023-01107-2

Tormo, G., Zeena, C., & Mas, E. S. (2024). Should I Stay or Should I Go ? Auditor Ethical Conflict and Turnover Intention. Journal of Business Ethics, 194(2), 335–350. https://doi.org/10.1007/s10551-023-05583-x

Vadera, A. K., & Pathki, C. S. (2021). Competition and cheating : Investigating the role of moral awareness , moral identity , and moral elevation. May 2020, 1–22. https://doi.org/10.1002/job.2545

Vasumathi, A., Vasudevan, A., & Razak, A. (2025). Social Sciences & Humanities Open An empirical study on the impact of organizational culture dimensions on employees ’ performance through organizational support in the IT industry. Social Sciences & Humanities Open, 12(September), 102054. https://doi.org/10.1016/j.ssaho.2025.102054

Villeval, M. C., Claire, M., & The, V. (2024). The social determinants of unethical behavior The social determinants of unethical behavior.

Wagener, S. (2024). and limitations of middle managers ’ earnings management. In Journal of Business Economics (Vol. 94, Issue 2). Springer Berlin Heidelberg. https://doi.org/10.1007/s11573-023-01162-8

Wiese, S. A., Lehmann, J., & Beckmann, M. (2024). Organizational culture and the usage of Industry 4 . 0 technologies : evidence from Swiss businesses †. 1–27.

Wyatt, R. C., & Meyers, L. S. (1987). Educational and Psychological Measurement. https://doi.org/10.1177/0013164487471003

Zhang, Y. (2024). Academic cheating as planned behavior : the effects of perceived behavioral control and individualism ‑ collectivism orientations. Higher Education, 87(3), 567–590. https://doi.org/10.1007/s10734-023-01024-w

Zhu, Y., Zheng, L., & Hu, Y. (2023). Psychological constraint on unethical behavior in team-based competition. November, 1–9. https://doi.org/10.3389/fpsyg.2023.1274414




DOI: https://doi.org/10.31764/jabb.v7i2.43752

Refbacks

  • There are currently no refbacks.



This publication is indexed by: