787 | The Role of Motivation In Mediating The Influence of Human Relations and Discipline on
Employee Performance At The Directorate of Port Ministry of Transportation
Ethical theory can be used as a guide for
the tax consultant as an individual to belief
their ability while doing their professional
services. Moreover, Kohlberg (1981) in the
theory of moral development states that
moral reasoning is a thought about moral
problems. It is a principle used in judging
and acting in moral situations. Kohlberg
mentions that moral reasoning is seen as a
structure, not as a content. If moral
reasoning is viewed as content, then
something said to be good or bad will
depend greatly on a particular socio-
cultural environment, so its nature will be
very relative. But if moral reasoning is seen
as a structure, then what is good and bad is
related to the philosophical principle of
morality, so that reasoning becomes
universal.
The concept of love of money was
introduced by Tang (1992), this theory tries
to measure personal subjective feelings
about money. Research shows that love of
money is associated with some desirable
organizational behaviors such as high-level
job satisfactions, low employee turnover
rates and undesirable organizational
behaviors like in fraud cases. Tang et al.
(2000) found that professional’s mental
health with lowest levels love of money had
low job satisfaction. Tang and Chiu (2003)
mentioned that concept love of money is
closely to greedy concept. Chen and Tang
(2006) also stated that there is a direct
relationship between love of money and
unethical behavior.
Self-efficacy is individual belief on their
ability to organize and implement required
actions to pursue a certain level of
achievement (Bandura 2006). Phillips and
Gully (1997) said that self-efficacy is
personal factor that can differentiate each
individual and lead to behavior changes
especially in the completion of task and
goals. Dharma (2013) mentioned that high
self-efficacy encourages individuals to act
positively, calm and organized directed to
achievements goals, while lower self-
efficacy could create individuals to lack of
self-confidence that consider pressure
demands as an obstacle in their goals
achievement, hence it will lead to unethical
behavior. Individuals whom has high self-
efficacy will have good personality since
they belief on their ability thus they could
perform positive behavior that at the end
will increase their performance.
Tri kaya parisudha is one of the
Balinese local wisdoms which has ethical
values, it has been taught for individuals
that if they want to receive good things,
they must be on goodness frequency.
Sudharta and Atmaja (2001: 53) define tri
kaya parisudha as three basic sanctified
human behaviors such as think good
thoughts, speak good words and take good
actions. Basically, the philosophy of tri kaya
parisudha found in Sarasamuccaya, one of
Hindu scripture which contains ethical
values that present injunctions and
prohibitions of individuals as guidance of
their behavior. Sarasamuccaya mentioned
tri kaya parisudha consists of:
1. Manacika parisudha: means think
good thoughts, in Sarasamuccaya
sloka 74 mentioned there are three
motions of thought that must be
purified, that are not jealous of the
others properties, affection towards
all beings and believe in the
karmaphala or the result of deeds.