Background. Time theft results in heavy financial losses and interferes with employees’ sustainable innovation. However, factors affecting it are relatively unexplored. To understand attitude towards time theft comprehensively,this research examines its internal and external antecedents. Internal antecedents chosen are consciencetiousness (α = 0.84) and felt accountability (α = 0.77). External antecedent chosen is procedural justice (α = 0.91).

Methods. I managed to collect 82 responses from an online questionaire and 119 responses from an offline questionnaire in one week. The participants’ (59.7% male and 40.3% female) lowest educational degree is D3 (Diploma) degree. Taking this level of education was necessary because employees with lower education levelstend to commit time theft more than those with high education levels. Moreover, education level was controlled to ensure that all participants understood the items in the questionaires.

Results. From the statistical analysis, we know that gender (r = 0.21, p < 0.01) is related to attitudes towards time theft. This enables it to be used as a control variable by incorporating it as an independent variable at the first step of regression.The results from the second step of regression shows that this research has an acceptable R2  (0.38). It indicates that 38% of the variance of attitudes towards time theft can be explained by the model propsoed. (1) consciencetiousness has a negative and significant effect to attitudes towards time theft (β = -0.29, R² = 0.38, p < 0.01), (2) procedural justice has a negative and significant effect to attitudes towards time theft (β = -0.33, R² = 0.38, p < 0.01), and (3) although felt accountability does not have asignificant impact to attitudes towards time theft (β = -0.03, R² = 0.38, ns), it decreases the effect that consciencetiousness has to the attitude towards time theft (β = -0.15, R² = 0.38, p < 0.01).

Conclusion. The results show that consciencetiousness and procedural justice negatively affect attitudes towards time theft, felt accountability doesn’t affect attitudes towards time theft and the interaction effect of accountability weakens the effect of consciencetiousness to attitudes towards time theft.

Added-Values. First, this research contributes to the current understanding of factors influencing attitudes toward time theft by showing that felt accountability acts as a significant moderator in the negative effect of conciencetiousness towards time theft attitudes. Second, this research also highlights the importance of gender as demographic variable in the attitude towards time theft, suggesting it to be tested as moderator of the future research about attitudes towards time theft and its indicator variables. Second, the result aligns with some research which participants were from different country, suggesting that the negative effect of conscinecetiousness and procedural justice to the attitude towards time theft is similar accross country.

Contribution to society. First, the company is suggested to hire employees with high consciencetiousness in the position that has big possibility to do time theft. Consciencetious employee have a good capability to regulate his/her behavior based on company’s regulation. Second, company is suggested to evaluate and give reasonable sanction(s) for employees who do time theft. That sanction(s) should be done as fair as possible to increase employee’s procedural justice perception. High perception of procedural justice will reduce employee’s possibility of doing time theft.

Keywords: attitude towards time theft, consciencetiousness, felt accountability, procedural justice