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


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  <identifier identifierType="URL">https://zenodo.org/record/5751698</identifier>
  <creators>
    <creator>
      <creatorName>Wiwik Tiswiyanti</creatorName>
      <affiliation>Department of Doctoral Student, Economics Doctorate, Jambi University. Indonesia</affiliation>
    </creator>
    <creator>
      <creatorName>Haryadi</creatorName>
      <affiliation>Department of Bachelor of Commerce, Jambi University. Indonesia</affiliation>
    </creator>
    <creator>
      <creatorName>Sri Rahayu</creatorName>
      <affiliation>Department of Bachelor of Commerce, Jambi University. Indonesia</affiliation>
    </creator>
    <creator>
      <creatorName>Enggar Diah Puspa Arum</creatorName>
      <affiliation>Department of Bachelor of Commerce, Jambi University. Indonesia</affiliation>
    </creator>
  </creators>
  <titles>
    <title>The Effect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making on Tax Consultants</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2021</publicationYear>
  <subjects>
    <subject>Experience, Organizational Ethical Culture and Ethical Decisions</subject>
    <subject subjectScheme="issn">2277-3878</subject>
    <subject subjectScheme="handle">100.1/ijrte.D66221110421</subject>
  </subjects>
  <contributors>
    <contributor contributorType="Sponsor">
      <contributorName>Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP)</contributorName>
      <affiliation>Publisher</affiliation>
    </contributor>
  </contributors>
  <dates>
    <date dateType="Issued">2021-11-30</date>
  </dates>
  <language>en</language>
  <resourceType resourceTypeGeneral="JournalArticle"/>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://zenodo.org/record/5751698</alternateIdentifier>
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    <relatedIdentifier relatedIdentifierType="ISSN" relationType="IsCitedBy" resourceTypeGeneral="JournalArticle">2277-3878</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsIdenticalTo">10.35940/ijrte.D6622.1110421</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="https://creativecommons.org/licenses/by/4.0/legalcode">Creative Commons Attribution 4.0 International</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;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&lt;/p&gt;</description>
  </descriptions>
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