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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ekonomi dan Bisnis
Andrey Hasiholan Pulungan
Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

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Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making Pulungan, Andrey Hasiholan; Fitriningrum, Andriati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.  
Co-Authors Adhitama, Purwaka Albert Hasudungan Fitriningrum, Andriati Hasibuan, Basid