Uncovering Machiavellian Attitudes Among Accounting Students: A Descriptive Review

Authors

  • Sari Rusmita University of Tanjungpura, West Kalimantan, Indonesia
  • Devi Rianti Marpaung University of Tanjungpura, West Kalimantan, Indonesia
  • Vera University of Tanjungpura, West Kalimantan, Indonesia
  • Nanias University of Tanjungpura, West Kalimantan, Indonesia
  • Agustina Novita University of Tanjungpura, West Kalimantan, Indonesia

DOI:

https://doi.org/10.55677/GJEFR/03-2024-Vol01E5

Keywords:

Machiavellian, Accountants, Ethics, Accountant Ethics

Abstract

This study was conducted to determine the opinions of students as prospective accounting professionals aware of Machiavellian traits and take steps to reduce their negative impact on ethical behavior. The method used in this study is descriptive. Data were collected by distributing questionnaires to respondents, namely accounting students at FEB Untan. The questionnaire contained 16 questions using a Likert scale. The findings of this study indicate that students' opinions do not tend towards Machiavellian behavior.

References

Anderson, L.M. dan Bateman, T. S. 1997. Cynisim in the Workplace: Some Causes and Effects. Journal of Organizational Behaviour. No.18: 449-469.

Astutie, Yanti Puji. (2013). Karakteristik Machiavellian Dalam Profesi Akuntan. Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi. Vol. 4, No. 2. https://e-journal.upstegal.ac.id/index.php/per/article/view/255

Chrismastuti, A. A. dan Purnamasari, V. 2004. Hubungan Sifat Machiavellian, Pembelajaran Etika dalam Mata Kuliah Etika, dan Sikap Etis Akuntan: Suatu Analisis Perilaku Etis Akuntan dan Mahasiswa Akuntansi di Semarang. Simposium Nasional Akuntansi VII. Denpasar 2-3 Desember.

Chistie, R., & Geis, F. (1970). Studies in Machiavellianism. New York, NY: Academic Press.

Dewi, I.A.C. & Gayatri (2020). Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor. E-Jurnal Akuntansi, 30(12), 2999-3009. DOI:10.24843/EJA.2020.v30.i12.p01

Ghosh, D., & Crain, T. (1996). Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Noncompliance. Behavioral Research in Accounting 8 (Supplement), 219-246.

Harun, Ferawati. (2016). Pengaruh Sifat Machiavellian Dan Love of Money Terhadap Perilaku Etis Auditor (Studi Kasus pada BPK RI Perwakilan Provinsi Sulawesi Selatan). Skripsi. Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar.

Istiqomah. (2013). Modul Psikologi Sosial : Atribusi Sosial. Fakultas Psikologi Universitas Mercu Buana.

Kriswiranti, Yulis dan Sari, Ratna Candra. (2020). Apakah Machiavellian Mempengaruhi Akuntansi Kreatif?. Vol 8, No 6. Jurnal Profita. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/16914/16330

Laitupa, M. F., & Usmany., P. (2017). Efek Interaksi Sifat Machiavellian dan Locus of Control Internal terhadap Perilaku Disfungsional Auditor. Jurnal SOSOQ, 2(4), 1–16.

Nurjanah, Neng Aneu dan Purnamasari, Pupung (2020). Pengaruh Sifat Machiavellian Terhadap Kecenderungan Fraud Accounting Dengan Moralitas Individu Sebagai Variabel Moderasi. Vol 6, No 1, Prosiding Akuntansi

Otley, D.., & Pierce, B.. (1996). Auditor Time Budget Pressure: Consequences and Antecedents. Accounting, Auditing and Accountability, 9, 31– 58.

Paino, H., Ismai, Z., & Smith, M. (2010). Dysfunctional audit behaviour: an exploratory study in Malaysia. Asian Review of Accounting.

Phillips. J & Gully, S. (2014). Organization Behavior Tools For Success Two Edition. Nelson Education Ltd.

Prabowo, Putu Pandhu; Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi, [S.l.], v. 23, n. 1, p. 513-537, apr. 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/37591>. Date accessed: 09 aug. 2023. doi: https://doi.org/10.24843/EJA.2018.v23.i01.p20

Rosnidah, I., Sulistyowati, W. A., & Yulianto, A. (2017). The Effects of Ethical Orientation and Moral Intensity on the Ethical Decision of an Auditor. Devotio: Journal of Business and Economic Studies, 11(1), 55-70.

Saraga, Yusar dan Atikah, Nur. (2021). Kepribadian Machiavellianism Pada Aspek Perilaku Auditor. Jurnal Kajian Akuntansi. Vol. 5 No. 1. pp. 1 - 15

Zastrow, Charles. 2009. “Social Work and Social Welfare”. Canada: Brooks/Cole, Cengage Learning

Downloads

Published

2024-10-15

How to Cite

Rusmita, S., Marpaung, D. R., Vera, Nanias, & Novita, A. (2024). Uncovering Machiavellian Attitudes Among Accounting Students: A Descriptive Review. Global Journal of Economic and Finance Research, 1(05), 74–79. https://doi.org/10.55677/GJEFR/03-2024-Vol01E5