Global Financial Accounting Journal
Vol. 8 No. 1 (2024)

Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making

Widijaya (Unknown)
Ariyanto Richard Pratama (Unknown)



Article Info

Publish Date
11 Jul 2024

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.

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Journal Info

Abbrev

gfa

Publisher

Subject

Economics, Econometrics & Finance

Description

Global Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and ...