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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Global Financial Accounting Journal
Ariyanto Richard Pratama
Unknown Affiliation
Economics, Econometrics & Finance

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Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making Widijaya; Ariyanto Richard Pratama
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9394

Abstract

This study aims to determine the impact of ethical awareness and ethical decision-making on transparency. The population in this study comprises employees working in public accounting firms and tax consulting firms in Batam City. The data collection method employed a Likert scale questionnaire. The data analysis methods used multiple linear regression with the SPSS 22 program (Statistical Package for the Social Sciences). The results indicated that ethical awareness has a significant positive effect on ethical decision-making. Both ethical awareness and ethical decision-making have a significant positive effect on transparency.
Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making Widijaya; Ariyanto Richard Pratama
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9394

Abstract

This study aims to determine the impact of ethical awareness and ethical decision-making on transparency. The population in this study comprises employees working in public accounting firms and tax consulting firms in Batam City. The data collection method employed a Likert scale questionnaire. The data analysis methods used multiple linear regression with the SPSS 22 program (Statistical Package for the Social Sciences). The results indicated that ethical awareness has a significant positive effect on ethical decision-making. Both ethical awareness and ethical decision-making have a significant positive effect on transparency.
Co-Authors Widijaya