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Factors influencing unethical behaviour in banking industry

Author

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  • Analisa Analisa

    (Accounting Department, Universitas Sari Mulia, Banjarmasin, Indonesia)

Abstract

This study adopts GONE (Greed, Opportunity, Need, Exposure), the Dark Triad and Fraud Pentagon theories to examine the influences of stress, narcissism, arrogance, greed and work environment on unethical behaviour in the banking industry in Special Region of Yogyakarta, Indonesia. The purposive sampling technique is used to recruit 97 respondents. The PLS-SEM (Partial Least Square-Structural Equation Modelling) analysis shows that stress, narcissism, and greed positively and significantly influence unethical behaviour. Arrogance does not influence positively and significantly unethical behaviour. However, there is a positive and significant relation between arrogance and unethical behaviour in the work environment. This study only used unethical behaviour as an indicator. Further research should experiment on other different indicators and also add intention as an intervening variable.

Suggested Citation

  • Analisa Analisa, 2020. "Factors influencing unethical behaviour in banking industry," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 97-107, May.
    • Handle: RePEc:uii:jcauii:v:2:y:2020:i:2:p:97-107
    DOI: 10.20885/jca.vol2.iss2.art4
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    References listed on IDEAS

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    1. Kunti Sunaryo & Sri Astuti & Zuhrohtun Zuhrohtun, 2019. "The Role Of Risk Management And Good Governance To Detect Fraud Financial Reporting," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 38-46, January.
    2. Andrew Harrison & James Summers & Brian Mennecke, 2018. "The Effects of the Dark Triad on Unethical Behavior," Journal of Business Ethics, Springer, vol. 153(1), pages 53-77, November.
    3. Kunti Sunaryo & Sri Astuti & Zuhrohtun Zuhrohtun, 2019. "The role of risk management and good governance to detect fraud financial reporting," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 38-46.
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    7. Noer Sasongko* & Mahruf Noor Hasyim & Dahlia Fernandez, 2019. "Analysis of Behavioral Factors that Cause Student Academic Fraud," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(3), pages 830-837, 03-2019.
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    More about this item

    Keywords

    Stress; narcissism; arrogance; work environment; unethical behaviour;
    All these keywords.

    JEL classification:

    • G40 - Financial Economics - - Behavioral Finance - - - General
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets

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