Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: Atestasi

سال: 2023

ISSN: ['2621-1505']

DOI: https://doi.org/10.57178/atestasi.v6i1.527