Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Ni Made Ayu Dwi Lentari Dewi
Fakultas Ekonomi dan Bisnis, Undiknas Denpasar
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK: INDIVIDUAL DAN SITUASIONAL Ni Made Ayu Dwi Lentari Dewi; Kadek Trisna Dwiyanti
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.156 KB) | DOI: 10.38043/jiab.v3i1.2096

Abstract

Factors in Ethical Decision Making By Tax Consultants: Individual and Situational. The purpose of this research is to find the effect of professional ethics, machiavellianism, and risk preferences on ethical decision making by tax consultants. The independent variable in this study is the Perception of Professional Ethics, Machiavellianism and Risk Preference, while Ethical Decision Making is the dependent variable. The research used a quantitative approach with data collection methods through questionnaires. The sample used was 100 tax consultants registered at the IKPI Bali Branch. Data analysis using multiple linear regression. The results showed that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together had a significant effect on Ethical Decision Making. The Perception of Professional Ethics partially has a positive and significant effect on Ethical Decision Making. Machiavellianism partially has a negative and significant effect on Ethical Decision Making. While the Risk Preference partially has a negative and significant effect on Ethical Decision Making. The results of testing the coefficient of determination indicate that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together have an effect of 73.9% on Ethical Decision Making by Tax ConsultantsKeywords: Perception of Professional Ethics, Machiavellianism, Risk Preference, Ethical Decision Making, Tax Consultants
Co-Authors Kadek Trisna Dwiyanti