Analisis Hubungan Karakteristik Dark Triad dengan Kecenderungan Terjadinya Fraudulent Financial Statement

Katarina Siena Herlika Cerline; Indah Sulistyawati Widiarti; Penta Parafina; Martdian Ratna Sari; Noveri Maulana

doi:10.34149/jmbr.v20i3.582

Analisis Hubungan Karakteristik Dark Triad dengan Kecenderungan Terjadinya Fraudulent Financial Statement

Katarina Siena Cerline - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Indah Widiarti - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Penta Parafina - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Martdian Sari - PPM School of Management , & Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta , &
Noveri Maulana - Program Studi Sarjana Manajemen Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta

Abstract

Fraud is a global phenomenon with detrimental consequences, especially in financial reporting. However, most research has narrowly focused on financial aspects. Detecting non-financial factors can stem from an individual's psychological side, as psychological factors significantly influence one's ethical or unethical behavior. The driving forces behind an individual's behavior can be seen in the darker aspects of their personality, such as Machiavellianism, narcissism, and psychopathy. This is a quantitative study that used questionnaires with 107 employees from various companies and institutions as respondents. The research highlights the importance of organizations not dismissing their employees' personalities as inconsequential. Instead, organizations should conduct thorough assessments of their employees' personalities to prevent fraud by having employees with strong character traits. The study demonstrates that individuals with Machiavellian and psychopathic personalities tend to have a propensity for fraud. Machiavellian individuals are manipulative and tend to deny wrongdoing, while psychopathic individuals lack empathy and disregard the organization's losses. Meanwhile, narcissistic personalities lack the strong motivation to engage in fraud.

Keywords

Machiavellianism; Narcissism; Psychopathy; Dark Triad; Fraud Pentagon; Fraudulent Financial Statement

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References

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DOI: https://doi.org/10.34149/jmbr.v20i3.582

BibTex Citation Data :

@article{jmbr582,
    	author = {Katarina Siena Cerline and Indah Widiarti and Penta Parafina and Martdian Sari and Noveri Maulana},
    	title = {Analisis Hubungan Karakteristik Dark Triad dengan Kecenderungan Terjadinya Fraudulent Financial Statement},
    	journal = {Journal of Management and Business Review},
    	volume = {20},
    	number = {3},
    	year = {2023},
    	keywords = {Machiavellianism; Narcissism; Psychopathy; Dark Triad; Fraud Pentagon; Fraudulent Financial Statement},
    	abstract = {Fraud is a global phenomenon with detrimental consequences, especially in financial reporting. However, most research has narrowly focused on financial aspects. Detecting non-financial factors can stem from an individual's psychological side, as psychological factors significantly influence one's ethical or unethical behavior. The driving forces behind an individual's behavior can be seen in the darker aspects of their personality, such as Machiavellianism, narcissism, and psychopathy. This is a quantitative study that used questionnaires with 107 employees from various companies and institutions as respondents. The research highlights the importance of organizations not dismissing their employees' personalities as inconsequential. Instead, organizations should conduct thorough assessments of their employees' personalities to prevent fraud by having employees with strong character traits. The study demonstrates that individuals with Machiavellian and psychopathic personalities tend to have a propensity for fraud. Machiavellian individuals are manipulative and tend to deny wrongdoing, while psychopathic individuals lack empathy and disregard the organization's losses. Meanwhile, narcissistic personalities lack the strong motivation to engage in fraud.},
        	issn = {2503-0736},    	pages = {221--239},    	doi = {10.34149/jmbr.v20i3.582},
        	url = {https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/582}
    }