Narcissism and accountant unethical behavior
Hadi Mahmudah dan Syahfebriano Bogar
Universitas Islam 45
Abstract
This study aims to examine the influence of narcissism and the effect of religiosity on unethical behavior. The sample in this study is a class of employees working in the finance department as representatives of financial managers who are (Hypothetical). The method used is quantitative by distributing questionnaires and finally getting 166 respondents. Hypothesis testing results show there is no significant negative effect between the level of narcissism of unethical behavior. This shows that the narcissism of an accountant will not affect unethical decision making in this case earnings management. In the second hypothesis it is found that there is a positive influence between religiosity and unethical behavior. This shows that individuals who have extrinsic religiosity will be inclined to conduct unethical behavior in order to achieve their goals.
Keywords: Earning Management; Narcissism; Religiosity
Topic: Knowledge management and organizational learning