Proceedings of the 2nd International Conference on Educational Development and Quality Assurance, ICED-QA 2019, 11 September 2019, Padang, Indonesia

Research Article

Indications of Machiavellianism in Ethical Decision of Senior Accountants

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  • @INPROCEEDINGS{10.4108/eai.11-9-2019.2298448,
        author={Febryandhie  Ananda and Doni  Marlius},
        title={Indications of Machiavellianism in Ethical Decision of Senior Accountants},
        proceedings={Proceedings of the 2nd International Conference on Educational Development and Quality Assurance, ICED-QA 2019, 11 September 2019, Padang, Indonesia},
        publisher={EAI},
        proceedings_a={ICED-QA},
        year={2021},
        month={2},
        keywords={senior accountant machiavellian ethical decision},
        doi={10.4108/eai.11-9-2019.2298448}
    }
    
  • Febryandhie Ananda
    Doni Marlius
    Year: 2021
    Indications of Machiavellianism in Ethical Decision of Senior Accountants
    ICED-QA
    EAI
    DOI: 10.4108/eai.11-9-2019.2298448
Febryandhie Ananda1,*, Doni Marlius2
  • 1: Sekolah Tinggi Ilmu Ekonomi KBP, Padang, Indonesia
  • 2: Akademi Keuangan dan Perbankan Pembangunan Padang, Indonesia
*Contact email: febryandhie@akbpstie.ac.id

Abstract

This research is a continuation of previous research that found inconsistent results. The purpose of this research is to examine the Machiavellianism relationship with ethical decisions in profit management in Indonesia in two forms of manipulation, i.e. manipulation of operations and manipulation of accounting. The data collection method in this study used a total of 70 respondents. Machiavellianism not influence the ethical decision of profit management in the public accountant office in West Sumatera. This is because the customary system of ABS-SBK (Adat Basandi Syara' - Syara' Bersandi Kitabullah) in West Sumatera has an impact on the character of Senior Accountant, and there is a significant difference between manipulation of operations and manipulation of accounting.