Pengaruh Narsisme dan Empati dalam Pengambilan Keputusan Etis Pada Mahasiswa Akuntansi

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Riani Sukma Wijaya
Indrayeni Indrayeni


The aims of the study is to test empirically the effect of narcissism and empathy in accounting students' ethical decisions. Narcissism is a behavior that shows a very high self-love. Narcissism in this study used The Phares and Erskine Cells Test developed by Phares and Erskine (1984). Empathy is a person's ability to understand the needs of others and society. The study used accounting students in the city of Padang. In determining the effect of narcissism and empathy in decision making, researchers used the case used by Frank (2004). This study uses independent-samples t-test to determine differences in the level of narcissism and empathy in accounting and management students in making ethical decisions. The results showed that there was no difference in the level of narcissism between accounting and management students, but there were differences in the level of empathy between accounting and management students in making ethical decisions. This research is expected to contribute to ethical decision making among accounting students in later work practices.


Penelitian ini bertujuan untuk menguji secara empiris pengaruh narsisme dan empati dalam pengambilan keputusan etis mahasiswa akuntansi. Narsisme merupakan perilaku yang menunjukkan adanya kecintaan pada diri sendiri yang sangat tinggi. Narsisme dalam penelitian ini menggunakan The Phares and Erskine Selfism Test yang dikembangkan oleh Phares dan Erskine (1984). Empati merupakan kemampuan seseorang memahami kebutuhan orang lain dan masyarakat. Penelitian menggunakan mahasiswa akuntansi yang ada di kota Padang. Dalam menentukan pengaruh narsisme dan empati dalam pengambilan keputusan, peneliti menggunakan kasus yang digunakan oleh Frank (2004). Penelitian ini menggunakan alat independent-samples t-test untuk mengetahui perbedaan tingkat narsisme dan empatisme mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat narsisme diantara mahasiswa akuntansi dan manajemen, namun terdapat perbedaan tingkat empati diantara mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengambilan keputusan etis diantara mahasiswa akuntansi dalam praktek kerja nantinya.

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