![](bg2.png)
an auditor, the profession is highly dependent on
public trust as the users of this professional services.
Machiavellianism as a construct that symbolizes
a series of behaviors, including lack of morality,
negative attitudes and emotional detachment.
Richmond (2001) explains that the higher tendency
of machiavellian charateristic, the more likely a
person to behave unethically. On contrary, if the
tendency of machiavellian is low, then a person will
tend to behave ethically. Murphy (2012) found that
machiavellian accountants are more likely to report
inaccurate financial statements compare to those of
lower machiavellianism. Purnamasari (2006)
explains that individuals with high machiavellianism
tend to take advantage of situations to gain personal
benefits and more willingly to disobey the rules.
Existing studies have consistently found that
machiavellians show low ethical values.
In recent years, many cases involving violations
of law and codes of ethics against government
auditors occurred in 2016, among others, the case
related to big motorbike bribery, the providence of
Senior Auditor at Sub-Auditor VIIB2, Sigit
Yugoharto is now being studied by the Honorary
Council Code of Ethics of the BPK. Cited from
Tempo Newspaper in 2016, in the Panama Papers it
was stated that Harry Azhar Aziz (Chairperson of
the BPK of Republic of Indonesia) is the owner of
one of the offshore companies, Sheng Yue
International Limited. Whilst, Sheng Yue
International Limited is believed to be a company
established in a tax haven with the purpose of
avoiding tax payments in its home countries.
As follow up, an internal examination was
conducted internally on the violations of the ethics
code (in accordance with BPK Regulation No. 3
Year 2016 concerning the Code of Ethics of BPK)
and violations of employee disciplinary rules (in
accordance with Government Regulation No. 3 Year
2010 concerning Civil Servants Discipline). Ethical
considerations is defined as the making of a
deliberation/consideration regarding the exact truth
of an action that is ethically correct to be taken.
Wibowo in Devaluisa (2009) defines ethical
considerations as the contemplation of what must be
done to prevent the occurrence of ethical dilemmas.
Whereas, the auditee pressure felt by each
auditor will also illustrate how far the auditor
influences decision making. With the facilities
provided by the auditee, the auditor may experience
pressure from the auditee. The pressure from the
auditee could be in the form of pressure to provide
an unqualified statement (WTP) on the audit report
of the financial statements as presented by the
management.
2 LITERATURE REVIEW
2.1 Theory of Perception
Perception is one of the important psychological
aspects for humans in responding to the presence of
various aspects and symptoms around us. It contains
a very broad definition, involving internal and
external factors. The term perception is often
referred to as opinions, images, or assumptions,
because in perception there is a person's response to
something, or to an object.
Determination of perceptions is influenced by
internal and external factors, which according to
Robbins (2003) there are three factors that influence
perception. First, the exclusivity, meaning that
someone will have different perceptions on the
behavior of other individuals in different situations.
And if the behavior is considered as something
unusual, then the other individuals who act as the
observer will have a perception that the person is
conducting a behavior generated by external factor.
Contrariwisely, if the behavior is considered as
something that other people usually do, it is
considered as an internal attribution.
Second, the consensus, meaning that people have
the same perception in responding to a person's
behavior in similar setting or condition. If there is a
high consequences, then the attribution is generated
internally. On the other hand, if the consequences
are said to be low, then the attribution is created
externally. The last factor is consistency, meaning
that a person evaluates the behavior of others with
the same reaction or response from time to time. The
more consistent the behavior is, the more likely
people will connect the behavior with internal
factors. Therefore, this perception theory is highly
reassuring for this study
2.2 Theory of Ethics
Ethics is a moral order that has been mutually agreed
upon in a profession and is intended for members of
the said profession. The basic motivation in carrying
out ethical actions is not because of the individual's
aspiration and awareness, but due to legal
regulations (O’Leary and Cotter, 2000).
SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference
716