Keterkaitan Kesehatan Spiritual (Spiritual Well-Being) Dan Orientasi Keputusan Etis (Ethical Orientation Of Decision Making) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016)

Authors

  • I Cenik Ardana Fakultas Ekonomi Universitas Tarumanagara Jakarta
  • Elizabeth Sugiarto D Fakultas Ekonomi Universitas Tarumanagara Jakarta
  • Yuniarwati Yuniarwati Fakultas Ekonomi Universitas Tarumanagara Jakarta

DOI:

https://doi.org/10.24912/ja.v21i1.136
Keywords: spiritual well-being, ethical orientation of decision making

Abstract

Specifically, the purpose of this studyis: (1)totest thevalidity and reliabilityofthemeasurement modelofFisher'sspiritualwell-being (SWB)construct(2010);(2) to testthevalidity  and  reliabilityofthemeasurement  modelofForsyth’sethicalorientation  ofdecision-making(EDM)construct(1980),  and  (3)toexamine  thecorrelationof  Fisher’sSWBvariables   withForsyth’sEDMvariables(1980).   Testing    instruments   ormeasurement  models    usesconfirmatory  factor  analysis  and  Cronbach  Alpha's  reliabilityandtestingcorrelationusesPerlson'scorrelation. The dataisprocessed with SPSS version22.  The  results  of  this  study  showed  that:  (1)  the  measurment  modelofFisher’sSWBconstructis  valid  and  reliable;  (2)  the  measurment  model  of  Forsyth’sEDMconstruct  isalsovalid  and  reliable.It  is  also  concluded  that  there  is  a  positive  and  significantcorrelation  betweenidealspiritualwell-being  (ISWB)construct,  either  in  whole  (ISWB)and each dimension (ICSWB,  IPSWB,  ITSWB,  IESWB)with ideal  ethical orientationofdecision-making  (IEDM).  There  is  also  a  positive  and  significant  relationship  betweenlivedspiritualwell-being (LSWB)constructas a whole withrelativeethicalorientation ofdecision-making (REDM). In testing thecorrelationof each dimensionofLSWBconstruct(LCSWB, LPSWB, LTSWB, LESWB)withREDMconstruct, despite all the dimensionsofLSWB  shows  positivecorrelationswith  REDM,  but  the  level  ofsignificance  oftheassociation varies.


Author Biographies

I Cenik Ardana, Fakultas Ekonomi Universitas Tarumanagara Jakarta

icenik_ardana@yahoo.com

Elizabeth Sugiarto D, Fakultas Ekonomi Universitas Tarumanagara Jakarta

elizabeth@gmail.com

Yuniarwati Yuniarwati, Fakultas Ekonomi Universitas Tarumanagara Jakarta

yuniarwati@gmail.com

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Published

2017-01-31

How to Cite

I Cenik Ardana, Elizabeth Sugiarto D, & Yuniarwati Yuniarwati. (2017). Keterkaitan Kesehatan Spiritual (Spiritual Well-Being) Dan Orientasi Keputusan Etis (Ethical Orientation Of Decision Making) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016). Jurnal Akuntansi, 21(1), 95–113. https://doi.org/10.24912/ja.v21i1.136