The Effect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making on Tax Consultants
Wiwik Tiswiyanti1, Haryadi2, Sri Rahayu3, Enggar Diah Puspa Arum4
1Wiwik Tiswiyanti*, Department of Doctoral Student, Economics Doctorate, Jambi University. Indonesia.
2Prof. Dr. H. Haryadi, Department of Bachelor of Commerce, Jambi University. Indonesia.
3Dr. Hj. Sri Rahayu, Department of Bachelor of Commerce, Jambi University. Indonesia.
4Dr. Enggar Diah Puspa Arum, Department of Bachelor of Commerce, Jambi University. Indonesia.
Manuscript received on November 19, 2021. | Revised Manuscript received on November 30, 2021. | Manuscript published on November 30, 2021. | PP: 256-260 | Volume-10 Issue-4, November 2021. | Retrieval Number: 100.1/ijrte.D66221110421 | DOI: 10.35940/ijrte.D6622.1110421
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: 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-Warp PLS fit model.
Keywords: Experience, Organizational Ethical Culture and Ethical Decisions