The Dark Triad Personality and Ethical Financial Reporting Choices

Alvionia Filda Sari Mareta, Lilik Rohmawati, Axel Puri Hatomono

Abstract


This study investigates the influence of Dark Triad personality traits on ethical financial reporting choices. The Dark Triad dimensions examined include narcissism, Machiavellianism, and psychopathy. The research population comprises students enrolled in Accountant Profession Education programs in Indonesia. Data were collected using a purposive sampling method, resulting in 137 valid responses from Diponegoro University, Stikubank University, and Gadjah Mada University. Multiple regression analysis was employed to test the proposed hypotheses. The results indicate that narcissism, Machiavellianism, and psychopathy each have a significant negative effect on ethical financial reporting choices. These findings suggest that individuals exhibiting higher levels of Dark Triad traits are more likely to engage in unethical financial reporting behavior. This study extends the behavioral accounting literature by providing empirical evidence on the role of personality traits in ethical decision-making among future accounting professionals. The results offer practical implications for accounting education institutions, emphasizing the importance of integrating ethical training and personality-based awareness into professional accounting education to enhance ethical judgment and reporting practices.

Keywords: The dark triad personality, narcississm, machiavellianism, psychopathy, ethicall financial reporting choice


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DOI: http://dx.doi.org/10.30659/jai.14.2.188-203

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