E-JURNAL AKUNTANSI
Vol 32 No 8 (2022)

Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X)

Ilmi Farikhoh (Magister Akuntansi Universitas Diponegoro, Indonesia)
Abdul Rohman (Magister Akuntansi Universitas Diponegoro, Indonesia)



Article Info

Publish Date
26 Aug 2022

Abstract

This study aims to analyze the of personality narcissism, machiavellianism, psychopathy, financial & non-financial pressure, perception of opportunity, and rationalization on corrupt intentions. The population is the Head of Regional Government Organizations (OPD) in Pemkot X with the sampling technique used is census, so the total sample are 50 respondents. In addition, this study also chose variance-based SEM (PLS-SEM) as a data analysis technique. Empirical facts show that machiavellianism, financial and non-financial pressure, and rationalization have a positive influence on the corrupt intentions, while narcissism, psychopathic, and perceived opportunity do not have a positive influence on the corrupt intentions. The results of this study have implications in the development of corruption detection that based on empirical studies individuals make decisions to be involved in fraud scandals, especially corruption is influenced by several factors. Keywords: Personality; Triangle; Fraud; Intention; Corruption

Copyrights © 2022






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...