Dark Triad and Tendency to Misuse Assets: An Empirical Study
Abstract
This study aims to investigate the influence of dark triad personality traits (Machiavellianism, narcissism, and psychopathy) on tendency to commit asset misappropriation This study uses quantitative method, with questionnaire as data collection instrument. The sample of this study consists of 124 civil servants in head office of National Civil Service Agency. Using partial least square with WarpPLS 7.0 to test the hypothesis, the result shows that Machiavellianism and psychopathy have positive effect on the tendency to misuse assets. Meanwhile, narcissism has no effect on the tendency to misuse assets. This study contributes to forensic accounting literature by highlighting the importance of examining psychological factors, like traits in dark triad, when investigating fraud especially asset misappropriation schemes.
Keywords: Dark triad; Misuse Asset; Machiavellianism; Psychopathy; Fraud.
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References
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Ametepe, P. K., Banwo, A. O., & Arilesere, M. S. (2023). Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees. International Journal of Ethics and Systems, 39(4), 781–803. https://doi.org/10.1108/IJOES-06-2022-0146
Amos, B., Longpré, N., & Roos, M. D. (2024). The Dark Triad of Personality: Attitudes and Beliefs Towards White-Collar Crime. Journal of White Collar and Corporate Crime, 5(1), 58–73. https://doi.org/10.1177/2631309X221120002
Back, M. D., Küfner, A. C. P., Dufner, M., Gerlach, T. M., Rauthmann, J. F., & Denissen, J. J. A. (2013). Narcissistic admiration and rivalry: Disentangling the bright and dark sides of narcissism. Journal of Personality and Social Psychology, 105(6), 1013–1037. https://doi.org/10.1037/a0034431
Bailey, C. D. (2019). The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices. Journal of Accounting Education, 49, 100635. https://doi.org/10.1016/j.jaccedu.2019.08.001
Budirahayu, P., & Asedica Pesudo, D. A. (2023). MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 6(1), 1–6. https://doi.org/10.29303/akurasi.v6i1.331
Campbell, W. K., & Miller, J. D. (Eds.). (2011). The Handbook of Narcissism and Narcissistic Personality Disorder: Theoretical Approaches, Empirical Findings, and Treatments (1st ed.). Wiley. https://doi.org/10.1002/9781118093108
Cerline, K. S. H., Widiarti, I. S., Parafina, P., Sari, M. R., & Maulana, N. (2023). Analisis Hubungan Karakteristik Dark Triad Dengan Kecenderungan Terjadinya Fraudulent Financial Statement. Journal of Management and Business Review, 20(3), 221–239. https://doi.org/10.34149/jmbr.v20i3.582
Chabrol, H., Van Leeuwen, N., Rodgers, R., & Séjourné, N. (2009). Contributions of psychopathic, narcissistic, Machiavellian, and sadistic personality traits to juvenile delinquency. Personality and Individual Differences, 47(7), 734–739. https://doi.org/10.1016/j.paid.2009.06.020
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Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics, 95(S2), 271–315. https://doi.org/10.1007/s10551-011-0857-2
Dewi, H. R., Mahmudi, M., & Maulana, R. (2021). An analysis on fraud tendency of village government officials. Jurnal Akuntansi & Auditing Indonesia, 25(1), 33–44. https://doi.org/10.20885/jaai.vol25.iss1.art4
Esteves, G. G. L., Oliveira, L. S., De Andrade, J. M., & Menezes, M. P. (2021). Dark triad predicts academic cheating. Personality and Individual Differences, 171, 110513. https://doi.org/10.1016/j.paid.2020.110513
Gonzalez, G., & Kopp, L. (2017). The Use of Personality Traits to Predict Propensity to Commit Fraud. Journal of Forensic & Investigative Accounting, Volume 9: Issue 3, Special Issue, 979-1005.
Graycar, A. (2019). Mapping corruption in procurement. Journal of Financial Crime, 26(1), 162–178. https://doi.org/10.1108/JFC-06-2018-0063
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Hamididin, R. M., & El Keshky, M. E. S. (2023). Does the dark triad predict intention to commit corrupt acts? The mediating role of financial anxiety among Saudi students. Australian Journal of Psychology, 75(1), 2177498. https://doi.org/10.1080/00049530.2023.2177498
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Husin, S. J. M., Mohamed, N., Sultan, N., Saruji, S. C., & Nauli, P. (2023). An Exploratory Study on the Occurrence of Asset Misappropriation in the Malaysian Security Apparatus. Change Management: An International Journal, 23(2), 390–413. https://doi.org/https://doi.org/10.5281/zenodo.10457675
Jones, D. N., & Paulhus, D. L. (2011). The role of impulsivity in the Dark Triad of personality. Personality and Individual Differences, 51(5), 679–682. https://doi.org/10.1016/j.paid.2011.04.011
Jones, D. N., & Paulhus, D. L. (2014). Introducing the Short Dark Triad (SD3): A Brief Measure of Dark Personality Traits. Assessment, 21(1), 28–41. https://doi.org/10.1177/1073191113514105
Kazemian, S., Said, J., Hady Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime, 26(2), 447-463.
Kirkman, C. A. (2005). From soap opera to science: towards gaining access to the psychopaths who live amongst us. Psychology and psychotherapy, 78, 379–396.
Kessler, S. R., Bandelli, A. C., Spector, P. E., Borman, W. C., Nelson, C. E., & Penney, L. M. (2010). Re‐Examining Machiavelli: A Three‐Dimensional Model of Machiavellianism in the Workplace. Journal of Applied Social Psychology, 40(8), 1868–1896. https://doi.org/10.1111/j.1559-1816.2010.00643.x
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Krasikova, D. V., Green, S. G., & LeBreton, J. M. (2013). Destructive Leadership: A Theoretical Review, Integration, and Future Research Agenda. Journal of Management, 39(5), 1308–1338. https://doi.org/10.1177/0149206312471388
Limanago, Y. (2020). Hubungan Antara Dark Triad Personality dan Kecenderungan Korupsi Karyawan. JPPP - Jurnal Penelitian dan Pengukuran Psikologi, 9(1), 22–26. https://doi.org/10.21009/JPPP.091.04
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Mbaku, J.M. (1996). Bureaucratic corruption in Africa: the futility of clean-ups. Cato Journal, Vol. 16 No. 1, pp. 99-118.
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics, 101(4), 601–618. https://doi.org/10.1007/s10551-011-0741-0
Mutia Basri, Y., Yasni, H., Mariana, Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and Machiavellianism on government fraud: The moderating role of education. Problems and Perspectives in Management, 21(3), 100–112. https://doi.org/10.21511/ppm.21(3).2023.08
Mutschmann, M., Hasso, T., & Pelster, M. (2022). Dark Triad Managerial Personality and Financial Reporting Manipulation. Journal of Business Ethics, 181(3), 763–788. https://doi.org/10.1007/s10551-021-04959-1
Oboh, C. S. (2023). Emotional intelligence and fraud tendency: A survey of future accountants in Nigeria. European Journal of Management Studies, 28(1), 3–22. https://doi.org/10.1108/EJMS-05-2022-0038
O’Boyle, E. H., Forsyth, D. R., Banks, G. C., & McDaniel, M. A. (2012). A meta-analysis of the Dark Triad and work behavior: A social exchange perspective. Journal of Applied Psychology, 97(3), 557–579. https://doi.org/10.1037/a0025679
Patrick, C. J., Fowles, D. C., & Krueger, R. F. (2009). Triarchic conceptualization of psychopathy: Developmental origins of disinhibition, boldness, and meanness. Development and Psychopathology, 21(3), 913–938. https://doi.org/10.1017/S0954579409000492
Paulhus, D. L. (2014). Toward a Taxonomy of Dark Personalities. Current Directions in Psychological Science, 23(6), 421–426. https://doi.org/10.1177/0963721414547737
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Putri, W. W. K., & Rahayu, Y. P. (n.d.). Dark Triad Personality as a Predictor of the Corrupt Intention of the State Civil Apparatus in District X. . . E, 10(2).
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Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668. https://doi.org/10.1108/ARJ-08-2019-0153
Sholihin, P. M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Penerbit Andi. https://books.google.co.id/books?id=NbMWEAAAQBAJ
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Suluo, S. J., & Mayemba, B. K. (2023). Determinants of Bank Employees’ Engagement in Asset Misappropriation. Business Management Review, 26(1), 92-103. https://doi.org/10.56279/bmrj.v26i1.6
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Taofiki Akinwumi, T., Dorcas Titilayo, A., & Francis Odianonsen, I. (2020). Upper echelons’ personality traits and corporate earnings management in Nigeria. Problems and Perspectives in Management, 18(2), 90–101. https://doi.org/10.21511/ppm.18(2).2020.09
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Almagtome, A., & Abo-aljun, B. A. (2023). The Influence of Behavioral Dimensions on the Propensity of Accountants to Commit Accounting Fraud: A Psychological Perspective.
Ametepe, P. K., Banwo, A. O., & Arilesere, M. S. (2023). Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees. International Journal of Ethics and Systems, 39(4), 781–803. https://doi.org/10.1108/IJOES-06-2022-0146
Amos, B., Longpré, N., & Roos, M. D. (2024). The Dark Triad of Personality: Attitudes and Beliefs Towards White-Collar Crime. Journal of White Collar and Corporate Crime, 5(1), 58–73. https://doi.org/10.1177/2631309X221120002
Back, M. D., Küfner, A. C. P., Dufner, M., Gerlach, T. M., Rauthmann, J. F., & Denissen, J. J. A. (2013). Narcissistic admiration and rivalry: Disentangling the bright and dark sides of narcissism. Journal of Personality and Social Psychology, 105(6), 1013–1037. https://doi.org/10.1037/a0034431
Bailey, C. D. (2019). The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices. Journal of Accounting Education, 49, 100635. https://doi.org/10.1016/j.jaccedu.2019.08.001
Budirahayu, P., & Asedica Pesudo, D. A. (2023). MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 6(1), 1–6. https://doi.org/10.29303/akurasi.v6i1.331
Campbell, W. K., & Miller, J. D. (Eds.). (2011). The Handbook of Narcissism and Narcissistic Personality Disorder: Theoretical Approaches, Empirical Findings, and Treatments (1st ed.). Wiley. https://doi.org/10.1002/9781118093108
Cerline, K. S. H., Widiarti, I. S., Parafina, P., Sari, M. R., & Maulana, N. (2023). Analisis Hubungan Karakteristik Dark Triad Dengan Kecenderungan Terjadinya Fraudulent Financial Statement. Journal of Management and Business Review, 20(3), 221–239. https://doi.org/10.34149/jmbr.v20i3.582
Chabrol, H., Van Leeuwen, N., Rodgers, R., & Séjourné, N. (2009). Contributions of psychopathic, narcissistic, Machiavellian, and sadistic personality traits to juvenile delinquency. Personality and Individual Differences, 47(7), 734–739. https://doi.org/10.1016/j.paid.2009.06.020
Christie, R., & Geis, F. L. (1970). Studies in Machiavellianism. Academic Press.
CNBC Indonesia. (2023). Menteri ESDM Pecat 10 PNS Tersangka Korupsi Tukin. Tersedia di: https://www.cnbcindonesia.com/news/20230616132200-4-446573/menteri-esdm-pecat-10-pns-tersangka-korupsi-tukin (diakses pada 2 Februari 2024)
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics, 95(S2), 271–315. https://doi.org/10.1007/s10551-011-0857-2
Dewi, H. R., Mahmudi, M., & Maulana, R. (2021). An analysis on fraud tendency of village government officials. Jurnal Akuntansi & Auditing Indonesia, 25(1), 33–44. https://doi.org/10.20885/jaai.vol25.iss1.art4
Esteves, G. G. L., Oliveira, L. S., De Andrade, J. M., & Menezes, M. P. (2021). Dark triad predicts academic cheating. Personality and Individual Differences, 171, 110513. https://doi.org/10.1016/j.paid.2020.110513
Gonzalez, G., & Kopp, L. (2017). The Use of Personality Traits to Predict Propensity to Commit Fraud. Journal of Forensic & Investigative Accounting, Volume 9: Issue 3, Special Issue, 979-1005.
Graycar, A. (2019). Mapping corruption in procurement. Journal of Financial Crime, 26(1), 162–178. https://doi.org/10.1108/JFC-06-2018-0063
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Hamididin, R. M., & El Keshky, M. E. S. (2023). Does the dark triad predict intention to commit corrupt acts? The mediating role of financial anxiety among Saudi students. Australian Journal of Psychology, 75(1), 2177498. https://doi.org/10.1080/00049530.2023.2177498
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Husin, S. J. M., Mohamed, N., Sultan, N., Saruji, S. C., & Nauli, P. (2023). An Exploratory Study on the Occurrence of Asset Misappropriation in the Malaysian Security Apparatus. Change Management: An International Journal, 23(2), 390–413. https://doi.org/https://doi.org/10.5281/zenodo.10457675
Jones, D. N., & Paulhus, D. L. (2011). The role of impulsivity in the Dark Triad of personality. Personality and Individual Differences, 51(5), 679–682. https://doi.org/10.1016/j.paid.2011.04.011
Jones, D. N., & Paulhus, D. L. (2014). Introducing the Short Dark Triad (SD3): A Brief Measure of Dark Personality Traits. Assessment, 21(1), 28–41. https://doi.org/10.1177/1073191113514105
Kazemian, S., Said, J., Hady Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime, 26(2), 447-463.
Kirkman, C. A. (2005). From soap opera to science: towards gaining access to the psychopaths who live amongst us. Psychology and psychotherapy, 78, 379–396.
Kessler, S. R., Bandelli, A. C., Spector, P. E., Borman, W. C., Nelson, C. E., & Penney, L. M. (2010). Re‐Examining Machiavelli: A Three‐Dimensional Model of Machiavellianism in the Workplace. Journal of Applied Social Psychology, 40(8), 1868–1896. https://doi.org/10.1111/j.1559-1816.2010.00643.x
Komisi Pemberantasan Korupsi. (2024). Statistik TPK Berdasarkan Profesi/Jabatan. Tersedia di: https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-profesi-jabatan (diakses pada 5 Mei 2024)
Krasikova, D. V., Green, S. G., & LeBreton, J. M. (2013). Destructive Leadership: A Theoretical Review, Integration, and Future Research Agenda. Journal of Management, 39(5), 1308–1338. https://doi.org/10.1177/0149206312471388
Limanago, Y. (2020). Hubungan Antara Dark Triad Personality dan Kecenderungan Korupsi Karyawan. JPPP - Jurnal Penelitian dan Pengukuran Psikologi, 9(1), 22–26. https://doi.org/10.21009/JPPP.091.04
Matulessy, A., Limanago, Y., & Elentina, M. D. R. (2022). Faktor internal dan eksternal penyebab perilaku korupsi pada karyawan swasta dan Aparatur Sipil Negara. Persona:Jurnal Psikologi Indonesia, 10(2), 318–332. https://doi.org/10.30996/persona.v10i2.5666
Mbaku, J.M. (1996). Bureaucratic corruption in Africa: the futility of clean-ups. Cato Journal, Vol. 16 No. 1, pp. 99-118.
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics, 101(4), 601–618. https://doi.org/10.1007/s10551-011-0741-0
Mutia Basri, Y., Yasni, H., Mariana, Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and Machiavellianism on government fraud: The moderating role of education. Problems and Perspectives in Management, 21(3), 100–112. https://doi.org/10.21511/ppm.21(3).2023.08
Mutschmann, M., Hasso, T., & Pelster, M. (2022). Dark Triad Managerial Personality and Financial Reporting Manipulation. Journal of Business Ethics, 181(3), 763–788. https://doi.org/10.1007/s10551-021-04959-1
Oboh, C. S. (2023). Emotional intelligence and fraud tendency: A survey of future accountants in Nigeria. European Journal of Management Studies, 28(1), 3–22. https://doi.org/10.1108/EJMS-05-2022-0038
O’Boyle, E. H., Forsyth, D. R., Banks, G. C., & McDaniel, M. A. (2012). A meta-analysis of the Dark Triad and work behavior: A social exchange perspective. Journal of Applied Psychology, 97(3), 557–579. https://doi.org/10.1037/a0025679
Patrick, C. J., Fowles, D. C., & Krueger, R. F. (2009). Triarchic conceptualization of psychopathy: Developmental origins of disinhibition, boldness, and meanness. Development and Psychopathology, 21(3), 913–938. https://doi.org/10.1017/S0954579409000492
Paulhus, D. L. (2014). Toward a Taxonomy of Dark Personalities. Current Directions in Psychological Science, 23(6), 421–426. https://doi.org/10.1177/0963721414547737
Paulhus, D. L., & Williams, K. M. (2002). The Dark Triad of personality: Narcissism, Machiavellianism, and psychopathy. Journal of Research in Personality, 36(6), 556–563. https://doi.org/10.1016/S0092-6566(02)00505-6
Putri, W. W. K., & Rahayu, Y. P. (n.d.). Dark Triad Personality as a Predictor of the Corrupt Intention of the State Civil Apparatus in District X. . . E, 10(2).
Sariçi̇Çek, R. (2023). The Effect of Dark Personality Traits on The Tendency of Accountants Towards Accounting Fraud. OPUS Journal of Society Research. https://doi.org/10.26466/opusjsr.1352064
Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668. https://doi.org/10.1108/ARJ-08-2019-0153
Sholihin, P. M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Penerbit Andi. https://books.google.co.id/books?id=NbMWEAAAQBAJ
Singleton, T., Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (4. ed). Wiley.
Smith, S. F., & Lilienfeld, S. O. (2013). Psychopathy in the workplace: The knowns and unknowns. Aggression and Violent Behavior, 18(2), 204–218. https://doi.org/10.1016/j.avb.2012.11.007
Suluo, S. J., & Mayemba, B. K. (2023). Determinants of Bank Employees’ Engagement in Asset Misappropriation. Business Management Review, 26(1), 92-103. https://doi.org/10.56279/bmrj.v26i1.6
Talib, S. A., Hasnan, S., Hussain, A. R. M., Ali, M. M., & Ismail, R. F. (2024). Determinants of asset misappropriation in small and medium enterprises: Evidence from Malaysia. Journal of Management World, 1, 1-12.
Taofiki Akinwumi, T., Dorcas Titilayo, A., & Francis Odianonsen, I. (2020). Upper echelons’ personality traits and corporate earnings management in Nigeria. Problems and Perspectives in Management, 18(2), 90–101. https://doi.org/10.21511/ppm.18(2).2020.09
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Published
2025-01-12
How to Cite
FARISA, Sifa; CHARIRI, Anis.
Dark Triad and Tendency to Misuse Assets: An Empirical Study.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 4, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122799>. Date accessed: 30 apr. 2025.
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