Article Sidebar

Download
View Article
Statistic
Read Counter : 455 Download : 376

Downloads

Download data is not yet available.

Main Article Content

Abstract

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.

Keywords

Dark Triad Subjective Norm Perceived Peers’ Behavior Unethical Intention

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Norhamida, H., Tantri, S., & Suryani, P. (2023). Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 172–187. https://doi.org/10.57178/atestasi.v6i1.527
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ariani, N. L., & Kusumawati, N. P. A. (2020). Pengaruh machiavellian dan idealisme pada persepsi etis mahasiswa akuntansi (studi kasus terhadap mahasiswa S1 akuntansi universitas swasta di Denpasar). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 1–22.
  2. Berry, K., Boyer-Davis, S., Keiper, M., & Richey, J. (2021). The relationship between the ethical behavior of peersand Grit: Evidence from university business classes. Journal of Business and Accounting, 14(1).
  3. Campbell, W. K., Hoffman, B. J., Campbell, S. M., & Marchisio, G. (2011). Narcissism in organizational contexts. Human Resource Management Review, 21(4), 268–284.
  4. Eimer, F., & Garkaz, M. (2018). Investigating the relationship between the dark triad of personality and opportunistic decision making of financial managers in accounting. Journal of Accounting Advances, 10(1), 273–303.
  5. Fiolleau, K., & Kaplan, S. E. (2017). Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students. Journal of Business Ethics, 142(2), 259–276. https://doi.org/10.1007/s10551-016-3154-2
  6. Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Addison-Wesley Publishing Company, Inc.
  7. Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. Psychology Press.
  8. Geisser, S. (1974). A Predictive Approach to the Random Effect Model. Biometrika, 61(1), 101–106.
  9. Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research., European Business Review, 26(2), 106–121.
  10. Hare, R. D., & Neumann, C. S. (2008). Psychopathy as a Clinical and Empirical Construct. Annual Review of Clinical Psychology, 4(1), 217–246. https://doi.org/10.1146/annurev.clinpsy.3.022806.091452
  11. Harrison, A., Summers, J., & Mennecke, B. (2016). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77.
  12. Hartwick, J., & Barki, H. (1994). Explaining the role of user participation in information system use. Management Science, 40(4), 440–465.
  13. Izuagbe, R., Ifijeh, G., Izuagbe-Roland, E. I., Olawoyin, O., & Ogiamien, L. O. (2019). Determinants of perceived usefulness of social media in university libraries: Subjective norm, image and voluntariness as indicators. Journal of Academic Librarianship, 45(4), 394–405.
  14. Jaijairam, P. (2017). Ethics in Accounting. Journal of Finance and Accountancy, 1–19.
  15. Joseph, J., Berry, K., & Deshpande, S. P. (2009). Impact of Emotional Intelligence and Other Factors on Perception of Ethical Behavior of Peers. Journal of Business Ethics, 89(4), 539–546. https://doi.org/10.1007/s10551-008-0015-7
  16. Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees. Personnel Review, 46(2), 429–448. https://doi.org/10.1108/PR-10-2015-0256
  17. Malesza, M., Ostaszewski, P., Büchner, S., & Kaczmarek, M. C. (2019). The Adaptation of the Short Dark Triad Personality Measure – Psychometric Properties of a German Sample. Current Psychology, 38(3), 855–864.
  18. Mathieson, K. (1991). Predicting user intentions: Comparing the TAM with the theory of planned behaviour. Information Systems Research, 2(3), 173–191.
  19. Ruiz-Palomino, P., Banon-Gomis, A., & Linuesa-Langreo, J. (2019). Impacts of peers’ unethical behavior on employees’ ethical intention: Moderated mediation by Machiavellian orientation. Business Ethics, 28(2), 185–205.
  20. Sekaran, U., & Bougie, R. (2010). Research methods for business, A skill building approach. John Wiley & Sons Ltd.
  21. Shah, M., Sarfraz, M., Khawaja, K. F., & Tariq, J. (n.d.). Does narcissism encourage unethical pro-organizational behavior in the service sector? A case study in Pakistan. https://doi.org/10.1002/joe.22062
  22. Shin, D. H. (2010). The effects of trust, security and privacy in social networking: A security-based approach to understand the pattern of adoption. Interacting with Computers, 22, 428–438.
  23. Sugiyono. (2008). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
  24. Taylor, S., & Todd, P. A. (1995). Understanding Information Technology Usage: A Test of Competing Models. Information Systems Research, 6(2), 144–176.
  25. Widokarti, J. R., Patiro, S. P. S., Tantri, S. N., & Budiyanti, H. (2022). MSMEs and Fintech: A Comparison of Theory of Trying and Theory of Planned Behavior. 12(3).