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All Journal ETIKONOMI AKRUAL: Jurnal Akuntansi
Alnajar, Ali Elazumi Ali
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Economics, Econometrics & Finance

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The Dark Tetrad Personality Traits of Tax Avoidance in the Manufacturing Small and Medium Enterprises; an Empirical Evidence from Indonesia Girindratama, Muhammad Wisnu Girindratama; Nuswantara, Dian Anita; Alnajar, Ali Elazumi Ali
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p55-74

Abstract

Introduction/Main Objectives: This study is to examine the tetrad personality traits (Narcissism, Psychopathy, Machiavellianism and Sadism) on tax avoidance in Indonesian small and medium enterprises (SMEs). In this study, we enter the role of rationalization as an intervening variable. Background Problems: Previous studies have extensively delved into the examination of firm characteristics and corporate governance as potential predictors of tax avoidance. One notable limitation in the existing body of research is the insufficient attention paid to the individual traits of financial preparers within firms. The personality traits and ethical orientations of these preparers can play a pivotal role in shaping the tax strategies adopted by companies. Overlooking the role of individual traits in tax-related decision-making may result in an incomplete understanding of the dynamics influencing tax avoidance behaviors. Novelty: This study is the first of its kind to examine the tetrad personality traits  on tax avoidance by rationalization as an intervening variable. Research Methods: This research distribute questionnaires to the financial department in the Indonesian small and medium enterprises, particularly those are located in east java. The final data analyzed in this study are 284 questionnaires. Findings/Results: The results of this comprehensive study provide compelling evidence supporting the notion that firms led by individuals possessing the Tetrad Personality Traits—Narcissism, Psychopathy, Machiavellianism, and Sadism—are more prone to endorsing and actively engaging in tax avoidance practices by justifying tax avoidance as a tolerable action. Conclusion: The evidence presented in this research establishes a compelling link between the psychological characteristics of key decision-makers and the organizational behavior of justifying tax avoidance as an acceptable course of action. The theoretical and practical implications are discussed in this paper.
Deconstructing Religiosity-Green Finance Relationship: The Role of Organizational Factors Girindratama, Muhammad Wisnu; Maulidi, Ach; Alnajar, Ali Elazumi Ali; Mela, Ali Abdullah
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.45856

Abstract

Research originality:  This study links religiosity to green finance in emerging-market banks, highlighting internal drivers, green HRM, organizational identity, and leadership over external pressures. It uniquely shows how personal beliefs shape sustainable finance through cultural and theoretical pathways. Research objectives: The research aims to examine how religiosity affects the willingness of banks to engage in green finance, and under what conditions this relationship is strengthened. Research methods: The research employs a quantitative survey method involving employees across both private and state-owned banking institutions within the specified province, involving a cross-section of 43 banks. Structural equation modelling is used to test the hypothesised relationships. Empirical result: The results reveal that religiosity influences green finance indirectly through the enhancement of internal organisational capacities. Specifically, religiosity strengthens environmental values and practices within human resource systems, leadership approaches, and organisational identity, which in turn foster commitment to green financial strategies. Implications: These findings highlight the strategic importance of cultural and leadership-based resources in promoting environmental sustainability in the banking sector. JEL Classification: G21, Q56, M14, J53, L21
Co-Authors Dian Anita Nuswantara Girindratama, Muhammad Wisnu Girindratama, Muhammad Wisnu Girindratama Maulidi, Ach Mela, Ali Abdullah