Pengaruh Pengalaman Kerja, Komitmen Profesional, dan Komitmen Organisasi Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Bali - Ni Kadek Suryanita; Rai Gina Artaningrum; Ni Luh Putu Sri Purnama Pradnyani (JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA, 2022)
AbstrakProfesi dalam bidang akuntansi termasuk pekerjaan yang berkaitan dengan keputusan etis, sebab para individu sering menghadapi kondisi dilema etis, sehingga dapat menguji kredibilitas dari pekerjaan tersebut. Studi ini bertujuan guna mengetahui pengaruh pengalaman kerja, komitmen profesional dan komitmen organisasi terhadap pengambilan keputusan etis.Penelitian ini dilakukan pada konsultan pajak di wilayah Bali. Populasinya yaitu semua konsultan pajak yang tercatat di Ikatan Konsultan Pajak Indonesia Cabang Bali dan sampel yang diambil sebanyak 223 konsultan pajak. Data dianalisis dengan regresi linear berganda. Didasarkan analisis data ditunjukkan bahwa secara parsial pengalaman kerja berpengaruh positif, komitmen profesional berpengaruh positif dan komitmen organisasi berpengaruh positif terhadap pengambilan keputusan etis.Kata kunci: pengalaman kerja, komitmen profesional, komitmen organisasi, Keputusan etis.AbstractThe profession in the accounting field includes work related to ethical decisions, because individuals often face ethical dilemmas, so they can test the credibility of the work. This study aims to determine the effect of work experience, professional commitment and organizational commitment on ethical decision making. This study was conducted on a tax consultant in the Bali region. The population is all tax consultants who are registered at the Bali Branch of the Indonesian Tax Consultants Association and the sample taken is 223 tax consultants. Data were analyzed by multiple linear regression. Based on data analysis, it is shown that partially work experience has a positive effect, professional commitment has a positive effect and organizational commitment has a positive effect on ethical decision making. Keywords: work experience, professional commitment, organizational commitment, ethical decision.