Journal of Contemporary Accounting
Volume 2 Issue 2, 2020

Factors influencing unethical behaviour in banking industry

Analisa, Analisa (Unknown)



Article Info

Publish Date
30 Mar 2021

Abstract

This study adopts GONE (Greed, Opportunity, Need, Exposure), the Dark Triad and Fraud Pentagon theories to examine the influences of stress, narcissism, arrogance, greed and work environment on unethical behaviour in the banking industry in Special Region of Yogyakarta, Indonesia. The purposive sampling technique is used to recruit 97 respondents. The PLS-SEM (Partial Least Square-Structural Equation Modelling) analysis shows that stress, narcissism, and greed positively and significantly influence unethical behaviour. Arrogance does not influence positively and significantly unethical behaviour. However, there is a positive and significant relation between arrogance and unethical behaviour in the work environment. This study only used unethical behaviour as an indicator. Further research should experiment on other different indicators and also add intention as an intervening variable.

Copyrights © 2020






Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...