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23  Articles
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This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the ... see more

This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires t... see more

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants’ ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The st... see more

Utilizing digital tools in learning process could arise lack of control among lectures and students. This research aims to examine whether self-efficacy, machiavellianism, and fraud diamond dimensions have influence to accounting students academic dishone... see more

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants a... see more

The aim of this study is to examine the influence of individuals characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot b... see more

The purpose of this paper is to verify the formation of the Machiavellianism construct among professionals of merchant industry in the state of Ceará, Brazil. We performed a literature search followed by field research, in 164 shops of Fortaleza. We consu... see more

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants a... see more

Abstrak: Penelitian ini bertujuan mengetahui hubungan antara kecerdasan emosional dengan dimensi- dimensi dark triad of personality yakni machiavellianism, narcissism, dan psychopathy pada narapidana LPKA Kelas II Tomohon. Terdapat 2 alat ukur yang d... see more

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