Does Religiosity and Narcissism influence Unethical Behavior?
Abstract
This study seeks to show how both intrinsic and extrinsic religiosity affect unethical behavior and also intends to identify how narcissism plays a role in the way intrinsic and extrinsic religiosity impact unethical behavior, all based on the planned behavior theory. Respondents of this study were 115 from big four and non-big four accounting firms spread across Jabodetabek and its surroundings. Data were processed using SEM-PLS. The findings indicated that intrinsic religiosity has an adverse effect on unethical behavior. Our study failed to prove significant effect of extrinsic religiosity on unethical behavior. But narcissism plays a role in the connection between external religiosity and unethical actions. Theoretically, our results support the theory of planned behavior by demonstrating that intrinsic religiosity negatively influences unethical behavior. Practically, auditors may start to realize more that they need to carry out their duties in a moral way, follow the proper auditing guidelines, and consistently remember that God is present in every part of life. This research introduces a novel approach by exploring the connection between narcissism and unethical actions of external auditors to understand how intrinsic and extrinsic religiosity develops; this suggests that auditors should control their narcissistic tendencies to minimize unethical conduct in their professional lives.
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DOI: https://doi.org/10.17509/jaset.v17i2.94638
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