Pengaruh Skema Moral Terhadap Korupsi Pada Pengadaan Barang/ Jasa Pemerintah Daerah Di Wilayah Daerah Istimewa Yogyakarta
DOI:
https://doi.org/10.25299/kiat.2017.vol28(1).2905Keywords:
skema moral, identitas sosial, egoistik, legislatif, religiusAbstract
Penelitian ini menguji pengaruh skema moral, yaitu identitas sosial, egoistik, legislatif, dan religius terhadap korupsi pada pengadaan barang/jasa pemerintah daerah. Sampel pada penelitian ini adalah pegawai pengadaan barang/jasa, yaitu Pengguna Anggaran (PA), Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), pejabat pengadaan, dan Panitia/Pejabat Penerima Hasil Pekerjaan pada 152 SKPD di wilayah D.I. Yogyakarta. Hasil analisis menunjukkan bahwa identitas sosial dan egoistik berpengaruh terhadap korupsi pada pengadaan barang/jasa. Skema moral legislatif dan religius berpengaruh negatif terhadap korupsi pada pengadaan barang/jasa. Kontribusi utama pada penelitian ini adalah memberikan perbaikan etika untuk setiap pegawai pengadaan barang/jasa dan pemahaman atas faktor-faktor etis yang mempengaruhi korupsi pada pengadaan barang/jasa, sehingga dapat digunakan untuk perbaikan perilaku moral pegawai pengadaan barang/jasa.
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References
Al-Quran dan Hadist
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Brady, N., dan D. Hart. 2007. An Exploration into the Developmental Psychology of Ethical Theory with Implications for Business Practice and Pedagogy. Journal of Business Ethics 76: 397-412.
Budi. J. 2012. Jurnalis Investigasi Korupsi Pengadaaan Barang dan Jasa. Tranparansi: E-Newsletter TI-Indonesia 4 (7): 5.
Budiman, A., A. Roan, dan V. J. Callan. 2012. Rationalizing Ideologies, Social Identities and Corruption Among Civil Servants in Indonesia During the Suharto Era. Journal of Business Ethics.
Dobel, J. P. 1978. The Corruption of a State. The American Political Science Review 72 (3): 958-973.
Gudono. 2012. Analisis Data Multivariat. Edisi kedua. Yogyakarta: BPFE.
Hair, J. F., W. C. Black, B. J. Babin, dan R. E. Anderson. 2010. Multivariate Data Analysis A Global Perspective. Seventh Edition. Pearson. New Jersey.
Halter, M. V., M. C. C. Arruda, dan R. B. Halter. 2009. Transparency to Reduce Corruption?. Journal of Business Ethics 84: 373–385.
John, G. 1984. An Empirical Investigation of Some Antecedents of Opportunism in a Marketing Channel. Journal of Marketing Research 21 (3): 278–289.
Latan, Hengky dan Gudono. 2012. SEM Structural Equation Modeling. Edisi Pertama. Yogyakarta: BPFE.
Lee, S., dan K. K. Oh. 2007. Corruption in Asia: Pervasiveness and Arbitrariness. Asia Pacific Journal of Management 24: 97-114.
Lennerfors, T. T. 2007. The Transformation of Transparency – On the Act on Public Procurement and the Right to Appeal in the Context of the War on Corruption. Journal of Business Ethics 73: 381-390.
Leung, A. S. M., X. Liu, dan S. Liu. 2009. Moral Schemas and Business Practices: The Ethics of Guangzhou Migrant Marketers. Journal of Business Ethics 88: 11-23.
Liu, L. 2009. Technology Acceptance Model: A Replicated Test Using TETRAD. International Journal of Intelligent Systems 24 (12): 1230-1242.
Narvaez, D., dan T. Bock. 2002. Moral Schemas and Tacit Judgement or How the Defining Issues Test is Supported by Cognitive Science. Journal of Moral Education 31 (3): 297-314.
Ntayi, J.M., P. Ngoboka, dan C. S. Kakooza. 2013. Moral Schemas and Corruption in Uganda Public Procurement. Journal of Business Ethics 112: 417-436.
Nye, J. S. 1967. Corruption and Political Development: A Cost-Benefit Analysis. American Political Science Review 61 (2): 417-427.
Osei-Tutu, E., E. Badu, dan D. Owusu-Manu. 2010. Exploring Corruption Practices in Public Procurement of Infrastructural Projects in Ghana. International Journal of Managing Projects in Business 3 (2): 236–256.
Peraturan Presiden Republik Indonesia Nomor 70 Tahun 2012 Tentang Perubahan Kedua Atas Peraturan Presiden Nomor 54 Tahun 2010 Tentang Pengadaan Barang/Jasa Pemerintah.
Rama, M. 2012. Corporate Governance and Corruption: Ethical Dilemmas of Asian Business Groups. Journal of Business Ethics 109: 501-519.
Rest, J. R., D. Narvaez, S. J. Thoma, dan M. J. Bebeau. 2000. A Neo-Kohlbergian Approach to Morality Research. Journal of Moral Education 29: 381-396.
Shepard, J. M., dan L. S. Hartenian. 1990. Egoistic and Ethical Orientations of University Students Toward Work-Related Decisions. Journal of Business Ethics 10: 303-310.
Singleton, T. W., dan A. J. Singleton. 2010. Fraud auditing and forensic accounting, 4th ed. Amerika Serikat: John Wiley & Sons, Inc.
Tajfel, H. 1982. Social Psychology of Intergroup Relations. Annual Review of Psychology 33: 1–39.
Thoma, S. J. 2006. Research on The Defining Issues Test. Dalam: M. Killen dan J. Smetana. Hanbook of Moral Development. 67-91. New Jersey: Lawrence Erlbaum Associates, Inc.
Transparancy International. 2006. Curbing Corruption In Public Procurement. Hanbook. Tersedia di http://www.transparency.org/whatwedo/pub/ handbook_ for_curbing_corruption_in_public_procurement.
______________________. 2012a. Corruption Perceptions Index 2012. Tersedia di http://www.transparency.org/cpi2012/results.
______________________. 2012b. Increasing Integrity and EU Citizens’ Trust In Public Procurement. Dapat diakses melalui http://www.transparency.org/ whatwedo/pub/2012_regional_policy_paper_1_increasing_integrity_and_eu_citizens_trust_in.
Undang-Undang No. 25 tahun 2009 tentang Pelayanan Publik.
Uyarra, E. dan K. Flanagan. 2010. Understanding The Innovation Impacts of Public Procurement. European Planning Studies 18 (1): 123-143.
Weber, J., dan V. W. Gerde. 2011. Organizational Role and Environmental Uncertainty as Influences on Ethical Work Climate in Military Units. Journal of Business Ethics 100: 595-612.
World Bank. (1997). Helping Countries Combat Corruption: The Role of the World Bank. The Poverty Reduction and Economic Management (PREM).
Zadjali, M. A., dan C. S. Wright. 2012. A New Paradigm of Corruption to Aid in Its Control and Dispel Its Sweet-spot Myth. Journal of Leadership, Accountability and Ethics 9 (1): 34-51.
