Pengaruh Kepribadian Narsisme Akuntan Terhadap Praktik Profesi Tidak Etis

Costing Pub Date : 2023-08-13 DOI:10.31539/costing.v7i1.6353
Ernia Dwi Anjani, Hero Priono
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Abstract

This study aims to determine the effect of narcissism personality in an accountant on unethical professional practice. This research uses a quantitative method by distributing questionnaires online to accountants through personal chat or group chat. Data analysis used in this study used multiple linear regression analysis by passing several tests including: Classical Assumption Test and Hypothesis Test. The results showed that the narcissism personality level of accountants at IAI Muda East Java is 7.82, which is relatively low, and the level of unethical professional practice is 15.47, which is low. Keywords: narcissism, accountant, unethical professional practices
会计自恋人格对职业行为的影响是不道德的
本研究旨在探讨自恋人格对会计人员不道德职业行为的影响。本研究采用定量方法,通过个人聊天或群聊的方式向会计人员在线发放问卷。本研究的数据分析采用多元线性回归分析,通过经典假设检验和假设检验。结果显示,东爪哇IAI Muda会计师的自恋人格水平为7.82,属于较低水平;不道德职业行为水平为15.47,属于较低水平。 关键词:自恋,会计,不道德的职业行为
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