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Efek Narsisisme terhadap Persepsi Mahasiswa Akuntansi akan Praktik Profesional yang Tidak Etis dengan Usia dan Gender sebagai Variabel Moderasi
Accounting students’ perception towards unethical professional practices is important to be investigated because accounting students will deal with various ethical dilemmas in the business environment. On the other hand, narcissism which characterized by the lack of empathy, excessive need for validation and praise, and excessive superior feelings might affect one's ethical judgment. The purpose of this study is to test the effect of narcissism on accounting students' perceptions towards unethical professional practices, as well as to test the moderation effect of age and gender on the effect of narcissism on accounting students' perceptions towards unethical professional practices. Approval of financial statement manipulation behavior, approval of assets appropriation behavior, and approval of narcissistic acts are used to define accounting students’ perception towards unethical professional practices. This study uses Partial Least Square – Structural Equation Modeling (PLS-SEM) as a research method to analyze 292 accounting students from several universities in Indonesia. This study proves that, in general, narcissism positively affects the approval of financial statement manipulation behavior and narcissistic acts, however narcissism has no effect on the approval of assets appropriation behavior. Moreover, this study proves that age has no moderation effect on the relationship between narcissism and the approval of financial statement manipulation behavior and assets appropriation behavior, however age is proven to weaken the relationship between narcissism and the approval of narcissistic acts. Furthermore, this study proves that male has no moderation effect to strengthen the relationship between narcissism and the approval of financial report manipulation behavior, assets appropriation behavior, and narcissistic acts. This study also tests the hypothesis using subsample of students from Jakarta and students from outside Jakarta. Narcissism is proven to positively affects the approval of financial statement manipulation in students from Jakarta and students from outside Jakarta. Furthermore, narcissism is proven to positively affects the approval of asset appropriation and narcissistic acts in students from outside Jakarta..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13168 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2021 |
|---|---|
| Edisi | - |
| Subjek | Narcissism Financial Statement Manipulation Asset Appropriation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 103 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |