Journal article Open Access

The Effect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making on Tax Consultants

Wiwik Tiswiyanti; Haryadi; Sri Rahayu; Enggar Diah Puspa Arum

Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP)

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model

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