Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Dark Triad and Ethical Behavior

Authors
Windha Aprillia, Satia Nur Maharani
Corresponding Author
Satia Nur Maharani
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.039How to use a DOI?
Keywords
Machiavellian, Narcissism, Psychopathy, Ethical Behavior
Abstract

The purpose of this paper is to examine the effect of the dark triad among Indonesia accountants on their ethical behaviour. Mach IV scale is used to measure the Machiavellianism traits of accountants, the NPI-16 scale is used to assess the Narcissism traits, and PPI scale is used to measure the Psychopathy traits. This approach used 26 public accountant firms in Malang, Surabaya and Jakarta for a sample. We expect that the result of Machiavellianism has a negative influence on ethical behaviour. On other hand, we expect Narcissism and Psychopathy has a positive influence on ethical behaviour. The paper finds out that narcissism, and psychopathy have a positive influence on ethical behaviour, while Machiavellianism has a negative influence on ethical behaviour.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.039How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Windha Aprillia
AU  - Satia Nur Maharani
PY  - 2021
DA  - 2021/04/19
TI  - The Dark Triad and Ethical Behavior
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 308
EP  - 320
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.039
DO  - https://doi.org/10.2991/aebmr.k.210416.039
ID  - Aprillia2021
ER  -