Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X)
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
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References
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Albrecht, C., Holland, D., Ricardo Malagueño, S., Dolan, I., & Tzafrir, S. (2015). The Role Of Power In Financial Statement Fraud Schemes. Journal of Business Ethics, 131(4), 803–813. https://doi.org/10.1007/s10551-013-2019-1
Anindya, J. R., & Adhariani, D. (2019). Fraud Risk Factors And Tendency To Commit Fraud: Analysis Of Employees’ Perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
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Dewi, N. L. P. I. T., Anggariyani, M. P., Septyastini, I. D. A. E., Gayatri, N. M. S., Sudiari, K. D., & Andika, K. D. (2018). Fraud Triangle Di Sektor Pemerintahan (Studi Kasus Pada Dinas Kabupaten Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 8(2), 157–162. https://doi.org/10.23887/jinah.v8i2.19877
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Gois, A. D. (2017). The Dark Tetrad Of Personality And The Accounting Information Quality: The Moderating Effect Of Corporate Reputation (Vol. 1, Issue 1).
Gonzalez, G., & Kopp, L. (2017). The Use of Personality Traits to Predict Propensity to Commit Fraud. Journal of Forensic & Investigative Accounting, 9(3), 979–1005.
Griffin, E. (1998). Attribution Theory of Fritz Heider. In INTRAPERSONAL COMMUNICATION (1st ed., pp. 137–145). McGraw-Hill International.
Gu, Z., He, Y., Liu, L., Liang, Y., Huang, L., Dang, J., Wei, C., Liu, Z., & Su, Q. (2021). How Does Narcissism Influence Corruption? The Moderating Role Of Boredom. Personality and Individual Differences, 183, 1–10. https://doi.org/10.1016/j.paid.2021.111149
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM). In International Journal of Research & Method in Education (2nd ed.). SAGE. https://doi.org/10.1080/1743727x.2015.1005806
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
Hasuti, A. T. A., & Wiratno, A. (2020). Pengaruh Budaya Organisasi, Tekanan, Kesempatan, Dan Rasionalisasi Terhadap Perilaku Korupsi. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(2), 113–123. https://doi.org/10.32424/jeba.v22i2.1589
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
KBBI. (2021). Kamus Besar Bahasa Indonesia. Diakses pada 1 Maret 2022 dari Kbbi.Web.Id.
Kelley, H. H. (1973). The Process Of Causal Attribution. American Psychologist, 38, 107–128. http://www.communicationcache.com/uploads/
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., Rini, A. P., Limanago, Y., Elentina, M. D. R., & Pandin, M. G. R. (2021). The Causing Corruption Factors of Private Employees and Civil Servants. NOT PEER-REVIEWED, January, 1–13. www.preprints.org
Maulidi, A. (2020). Critiques And Further Directions For Fraud Studies: Reconstructing Misconceptions About Developing Fraud Theories. Journal of Financial Crime, 27(2), 323–335. https://doi.org/10.1108/JFC-07-2019-0100
Mulyono, A. J. (2020). 5 Daerah Jawa Tengah Terbanyak Kasus Korupsi. Tagar.Id. Diakses pada 1 Maret 2022 dari https://www.tagar.id/5-daerah-jawa-tengah-terbanyak-kasus-korupsi
Muttiarni, M. (2021). The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 28–36. https://doi.org/10.21532/apfj.001.18.03.01.04
Nugraha, Y. A., & Etikariena, A. (2021). Anteseden Corrupt Intention: Analisis Peran Dark Triad Personality dan Hierarchy Culture. Jurnal Ecopsy, 8(1), 41–51. https://doi.org/10.20527/ecopsy.2021.02.004
Putri, C. F., & Yanti, H. B. (2020). Pengaruh Fraud Diamond Terhadap Tindak Pidana Korupsi. Prosiding Seminar Nasional Pakar Ke-3, 2721–2726.
Schmitt, J. (2015). Attribution Theory. Wiley Encyclopedia of Management, 9, 1–3. https://doi.org/10.1002/9781118785317.weom090014
Sellbom, M., & Drislane, L. E. (2021). The Classification Of Psychopathy. Aggression and Violent Behavior, 59, 1–10. https://doi.org/10.1016/j.avb.2020.101473
Setiyono, T. A. (2019). Pengaruh Fraud Triangle Factors Terhadap Perilaku Fraud. Among Makarti, 12(23), 108–121. https://doi.org/10.52353/ama.v12i1.179
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing And Forensic Accounting (4th ed., Vol. 4). John Wiley & Sons, Inc., Hoboken.
Siregar, A. (2020). Fraud Triangle Dan Korupsi Di Indonesia. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 17(1), 67–81. https://doi.org/10.25170/balance.v17i1.2012
Szabó, Z. P., Simon, E., Czibor, A., Restás, P., & Bereczkei, T. (2021). The Importance Of Dark Personality Traits In Predicting Workplace Outcomes. Personality and Individual Differences, 183, 1–6. https://doi.org/10.1016/j.paid.2021.111112
Weiner, B. (1986). An Attributional Theory of Motivation and Emotion. In Springer Series in Social Psychology (2nd ed., Vol. 4, Issue 2). Springer-Verlag New York Inc.
Weiner, B. (2010). Attribution Theory. International Encyclopedia of Education, 6, 558–563. https://doi.org/10.1002/9780470479216.corpsy0098
Yanti, H. B. (2020). Faktor Determinan Pemicu Korupsi Di Sektor Pemerintahan (Studi Pada Pegawai Negeri Sipil Di Jakarta). Jurnal Kajian Akuntansi Dan Auditing, 15(2), 104–117.
Abdullahi, R., & Mansor, N. (2018). Fraud Prevention Initiatives In The Nigerian Public Sector: Understanding The Relationship Of Fraud Incidences And The Elements Of Fraud Triangle Theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
ACFE. (2020). Report To The Nations On Occupational Fraud And Abuse: 2020 Global Fraud Study. In Association of Certified Fraud Examiners, Inc.
ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. In ACFE Indonesia Chapter.
Adeoti, M. O., Shamsudin, F. M., & Mohammad, A. H. M. (2020). Opportunity, Job Pressure And Deviant Workplace Behaviour: Does Neutralisation Mediate The Relationship? A Study Of Faculty Members In Public Universities In Nigeria. European Journal of Management and Business Economics, 30(2), 170–190. https://doi.org/10.1108/EJMBE-08-2017-0002
Alam, C. S. (2020). Upaya Pencegahan Korupsi dengan Fraud Triangle Theory. Jurnal Lingkar Widyaiswara, 07(03), 1–7.
Alamsyah, W. (2020). Laporan Pemantauan Tren Penindakan Kasus Korupsi Semester I 2020. In Indonesia Corruption Watch.
Albrecht, C., Holland, D., Ricardo Malagueño, S., Dolan, I., & Tzafrir, S. (2015). The Role Of Power In Financial Statement Fraud Schemes. Journal of Business Ethics, 131(4), 803–813. https://doi.org/10.1007/s10551-013-2019-1
Anindya, J. R., & Adhariani, D. (2019). Fraud Risk Factors And Tendency To Commit Fraud: Analysis Of Employees’ Perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
Arles, L. (2014). Predator vs Accidental Fraudster Diamond theory Refleksi Teori Fraud Triangle (Klasik). Papper Ilmiah. https://www.academia.edu/10503046/Predator_vs._Accidental_Fraudster_Diamond_theory_Refleksi_Teori_Fraud_Triangle_Klasik_
Bihamding, H. (2018). Fenomena Perilaku Koruptif Analisa Penyebab Timbulnya Perilaku Koruptif di Indonesia. Jurnal Inspirasi, 9(1), 1–8. http://repo.apmd.ac.id/757/1/RAFIKA DWI CANDRA 17610001.pdf%0Ainspirasi.bpsdm.jabarprov.go.id/index.php/inspirasi%0A
Carré, J. R., Jones, D. N., & Mueller, S. M. (2020). Perceiving Opportunities For Legal and Illegal Profit: Machiavellianism And The Dark Triad. Personality and Individual Differences, 162, 1–4. https://doi.org/10.1016/j.paid.2020.109942
Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods 12th Edition. In Library of Congress Cataloging-in-Publication Data (12th ed.). The McGraw-Hill Companies, Inc.
D’Souza, M. F., Franco de Lima, G. A. S., Jones, D. N., & Carré, J. R. (2019). Do I Win, Does The Company Win, Or Do We Both Win? Moderate Traits Of The Dark Triad And Profit Maximization. Revista Contabilidade e Financas, 30(79), 123–138. https://doi.org/10.1590/1808-057X201806020
Dewi, N. L. P. I. T., Anggariyani, M. P., Septyastini, I. D. A. E., Gayatri, N. M. S., Sudiari, K. D., & Andika, K. D. (2018). Fraud Triangle Di Sektor Pemerintahan (Studi Kasus Pada Dinas Kabupaten Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 8(2), 157–162. https://doi.org/10.23887/jinah.v8i2.19877
Fisman, R., & Golden, M. A. (2017). Corruption: What Everyone Needs to Know. Oxford University Press.
Fitri, F., & Nadirsyah. (2019). Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), Dan Kapabilitas (Capability) Terhadap Kecurangan Pengadaan Barang/Jasa Di Pemerintahan Aceh Dengan Pemoderasi Budaya Etis Organisasi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 412–427. https://doi.org/10.24815/jimeka.v5i1.15437
Ghosh, R. N., & Siddique, M. A. B. (2015). Corruption, Good Governance, And Economic Development Contemporary Analysis And Case Studies (Sutha Surenddar/Rajni Gamage (ed.)). World Scientific Publishing Co. Pte. Ltd. All.
Gois, A. D. (2017). The Dark Tetrad Of Personality And The Accounting Information Quality: The Moderating Effect Of Corporate Reputation (Vol. 1, Issue 1).
Gonzalez, G., & Kopp, L. (2017). The Use of Personality Traits to Predict Propensity to Commit Fraud. Journal of Forensic & Investigative Accounting, 9(3), 979–1005.
Griffin, E. (1998). Attribution Theory of Fritz Heider. In INTRAPERSONAL COMMUNICATION (1st ed., pp. 137–145). McGraw-Hill International.
Gu, Z., He, Y., Liu, L., Liang, Y., Huang, L., Dang, J., Wei, C., Liu, Z., & Su, Q. (2021). How Does Narcissism Influence Corruption? The Moderating Role Of Boredom. Personality and Individual Differences, 183, 1–10. https://doi.org/10.1016/j.paid.2021.111149
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer On Partial Least Squares Structural Equation Modeling (PLS-SEM). In International Journal of Research & Method in Education (2nd ed.). SAGE. https://doi.org/10.1080/1743727x.2015.1005806
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
Hasuti, A. T. A., & Wiratno, A. (2020). Pengaruh Budaya Organisasi, Tekanan, Kesempatan, Dan Rasionalisasi Terhadap Perilaku Korupsi. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(2), 113–123. https://doi.org/10.32424/jeba.v22i2.1589
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
KBBI. (2021). Kamus Besar Bahasa Indonesia. Diakses pada 1 Maret 2022 dari Kbbi.Web.Id.
Kelley, H. H. (1973). The Process Of Causal Attribution. American Psychologist, 38, 107–128. http://www.communicationcache.com/uploads/
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., Rini, A. P., Limanago, Y., Elentina, M. D. R., & Pandin, M. G. R. (2021). The Causing Corruption Factors of Private Employees and Civil Servants. NOT PEER-REVIEWED, January, 1–13. www.preprints.org
Maulidi, A. (2020). Critiques And Further Directions For Fraud Studies: Reconstructing Misconceptions About Developing Fraud Theories. Journal of Financial Crime, 27(2), 323–335. https://doi.org/10.1108/JFC-07-2019-0100
Mulyono, A. J. (2020). 5 Daerah Jawa Tengah Terbanyak Kasus Korupsi. Tagar.Id. Diakses pada 1 Maret 2022 dari https://www.tagar.id/5-daerah-jawa-tengah-terbanyak-kasus-korupsi
Muttiarni, M. (2021). The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 28–36. https://doi.org/10.21532/apfj.001.18.03.01.04
Nugraha, Y. A., & Etikariena, A. (2021). Anteseden Corrupt Intention: Analisis Peran Dark Triad Personality dan Hierarchy Culture. Jurnal Ecopsy, 8(1), 41–51. https://doi.org/10.20527/ecopsy.2021.02.004
Putri, C. F., & Yanti, H. B. (2020). Pengaruh Fraud Diamond Terhadap Tindak Pidana Korupsi. Prosiding Seminar Nasional Pakar Ke-3, 2721–2726.
Schmitt, J. (2015). Attribution Theory. Wiley Encyclopedia of Management, 9, 1–3. https://doi.org/10.1002/9781118785317.weom090014
Sellbom, M., & Drislane, L. E. (2021). The Classification Of Psychopathy. Aggression and Violent Behavior, 59, 1–10. https://doi.org/10.1016/j.avb.2020.101473
Setiyono, T. A. (2019). Pengaruh Fraud Triangle Factors Terhadap Perilaku Fraud. Among Makarti, 12(23), 108–121. https://doi.org/10.52353/ama.v12i1.179
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing And Forensic Accounting (4th ed., Vol. 4). John Wiley & Sons, Inc., Hoboken.
Siregar, A. (2020). Fraud Triangle Dan Korupsi Di Indonesia. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 17(1), 67–81. https://doi.org/10.25170/balance.v17i1.2012
Szabó, Z. P., Simon, E., Czibor, A., Restás, P., & Bereczkei, T. (2021). The Importance Of Dark Personality Traits In Predicting Workplace Outcomes. Personality and Individual Differences, 183, 1–6. https://doi.org/10.1016/j.paid.2021.111112
Weiner, B. (1986). An Attributional Theory of Motivation and Emotion. In Springer Series in Social Psychology (2nd ed., Vol. 4, Issue 2). Springer-Verlag New York Inc.
Weiner, B. (2010). Attribution Theory. International Encyclopedia of Education, 6, 558–563. https://doi.org/10.1002/9780470479216.corpsy0098
Yanti, H. B. (2020). Faktor Determinan Pemicu Korupsi Di Sektor Pemerintahan (Studi Pada Pegawai Negeri Sipil Di Jakarta). Jurnal Kajian Akuntansi Dan Auditing, 15(2), 104–117.
Published
2022-08-26
How to Cite
FARIKHOH, Ilmi; ROHMAN, Abdul.
Tiga Sisi Kepribadian Gelap, Segitiga Kecurangan Dan Niat Korupsi (Studi Empiris Pada Pemerintah Kota X).
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2075-2092, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85431>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p09.
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