Narsisisme, Machiavellianisme, dan Psikopati sebagai Prediktor Manajemen Laba: Perspektif Akuntansi Perilaku : Narsisisme, Machiavellianisme, dan Psikopati sebagai Prediktor Manajemen Laba: Perspektif Akuntansi Perilaku

Gusti Dian Prayogi; Nyimas Wardatul Afiqoh

doi:10.30587/jcaa.v5i1.11956

Authors

Gusti Dian Prayogi Sekolah Tinggi Ilmu Ekonomi Yapan Surabaya
Nyimas Wardatul Afiqoh Universitas Muhammadsityah Gresik

DOI:

https://doi.org/10.30587/jcaa.v5i1.11956

Keywords:

Akuntansi Perilaku, dark triad, Machiavellianisme, Manajemen Laba, Narsisisme, Psikopati, Tekanan Organisasi.

Abstract

Penelitian ini berangkat dari kenyataan bahwa praktik manajemen laba masih menjadi masalah yang sangat persisten di dunia akuntansi Indonesia, meskipun regulasi yang ada sudah sangat ketat. Adanya kesenjangan ini menimbulkan kecurigaan bahwa faktor kepribadian individu sebenarnya jauh lebih menentukan dibandingkan sekadar sistem pengendalian formal dalam organisasi. Maka dari itu, penelitian ini dirancang untuk menguji pengaruh sifat kepribadian "Dark Triad" yaitu narsisisme, Machiavellianisme, dan psikopatiterhadap niat melakukan manipulasi keuangan, serta bagaimana tekanan organisasi turut memperkeruh situasi tersebut.

Melalui pendekatan kuantitatif, data dikumpulkan dari 150 akuntan bersertifikat (CA) di seluruh Indonesia dan dianalisis menggunakan metode PLS-SEM untuk mendapatkan gambaran yang lebih mendalam mengenai fenomena ini.Hasil penelitian kemudian membuktikan bahwa sifat narsisisme, Machiavellianisme, dan psikopati secara nyata mendorong keinginan seseorang untuk melakukan manajemen laba. Menariknya, Machiavellianisme ditemukan sebagai faktor pendorong yang paling dominan karena sifat ini membuat individu cenderung menghalalkan segala cara yang dianggap praktis demi mencapai tujuan pribadi atau organisasi. Selain itu, tekanan dari lingkungan kerja terbukti menjadi pemicu yang semakin memperkuat sifat narsisisme dan Machiavellianisme dalam melakukan kecurangan. Namun uniknya, sifat psikopati ternyata tidak terlalu bergantung pada tekanan luar karena perilakunya lebih didorong oleh impulsivitas yang berasal dari dalam diri sendiri. Oleh karena itu, sangat penting bagi perusahaan untuk tidak hanya fokus pada kompetensi teknis, tetapi juga mulai memperhatikan profil kepribadian saat merekrut tenaga kerja untuk posisi-posisi keuangan yang strategis

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