International Journal of Trends in Accounting Research
Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)

The Influence of Narcissistic Behavior and Self-Esteem on Accountants' Self-Control in Interacting on Social Media with Accountant Professional Ethics as an Intervening Variable

Fauziah, Ratih (Unknown)
Khadzil, Syed Azlan Aljaffree Syed (Unknown)



Article Info

Publish Date
30 Nov 2023

Abstract

This research aims to determine the influence of narcissistic behavior and self-esteem on accounting professional ethics and to determine the influence of narcissistic behavior and self-esteem on accounting self-control in interacting on social media. The sample in this study was determined based on the Roscoe formula with 100 respondents. The analytical tool used is Smart Partial Least Square (SmartPLS) 4.0, with the Structural Equation Modeling (SEM) analysis method. The research results show (1) Narcissistic behavior influences Accountant Professional Ethics, (2) Self - Esteem influences the Professional Ethics of Accountants, (3) Narcissistic behavior has no effect on accountants self-control, (4) Self - Esteem and Accountant Professional Ethics influence the Accountant's Self-Control, (5) Narcissistic behavior does not affect accountants' self-control through accountants' professional ethics in interacting on social media, 6) Self - Esteem influences Accountants' Self Control through Accountants' Professional Ethics in interacting on social media.

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Journal Info

Abbrev

ijtar

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...