Examining Ethical Decisions of Tax Consultants with Javanese Culture: Choosing Ethical Moral Considerations or Conventional Advantages
Abstract
This research aims to determine the influence of love of money, emotional intelligence and Machiavellian attitudes on the ethical decisions of tax consultants and is moderated by Javanese culture. The research location that will be studied is the Indonesian Tax Consultant in Malang and Surabaya city. The population of tax consultants was recorded as 146 tax consultants and a sample of 100 tax consultants was taken. Then testing will be carried out using moderated analysis smart PLS 3.0. The research results show that love of money and machiavellianism have a significant effect on tax consultants' ethical decision making, emotional intelligence has no effect on tax consultants' ethical decision making. Javanese culture moderates the relationship between love of money and machiavellianism, and emotional intelligence cannot be moderated by Javanese culture on the ethical decision making of tax consultants.
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References
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Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi, 26, 1412.
Blanthorne, Burton, & Fisher. (2005). The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning. Working Paper Series College of Business Administration University of Rhode Island.
Bourdieu, P. (1986). The Forms of Capital. In J. G. Richardson (Ed.), Handbook of Theory and Research for the Sociology of Education (pp. 241-258). New York: Greenwood Press.
Brown, T., & Wilson, D. (2021). Empathy and Emotional Intelligence in Ethical Decision-Making: A Cross-Cultural Perspective. Ethics and Behavior, 31(1), 75-88.
Budd and Mead. (Jan, 2003). The Library, Praxis, and Symbolic Power. The Library Quarterly, Vol. 73(1), 19 - 32. (JSTOR).
Christian, Y. G., & Susanto, Y. K. (2021). Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme. Studi Akuntansi Dan Keuangan Indonesia, 4(2), 156–177.
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Indrawan, R., & Hartika, W. (2020). Decision Making: Perspective of Tax Consultant Ethics. The International Journal of Business & Management, 8(6).
Iskandar, D., & Nugroho, S. (2024). Symbolic Interactionism in Ethical Decision-Making: A Cultural Perspective. Journal of Social Interaction Studies, 8(1), 45-58.
Jiang, H., dan Bowen, S. A. (2011). Ethical Decision Making in Issues Management Within Activist Groups. Public Relations Journal, Vol. 5, Nomor 1, 1–21.
Johnston, R., Smith, T., & Wang, L. (2023). Ethical Sensitivity and Machiavellianism in Professional Decision-Making. Journal of Business Ethics, 174(2), 453-467. doi:10.1007/s10551-022-05122-5
Jones, J. (1991). "Earnings Management During Import Relief Investigations", Journal of Accounting Research, Vol. 29 no. 2, p. 193–228.
Kumar, A., & Gupta, R. (2022). The Role of Emotional Intelligence in Ethical Decision-Making: Insights from Business Professionals. Journal of Business Ethics, 158(3), 445-462.
Lee, H., & Kim, J. (2022). Cultural Values and Emotional Intelligence: Their Impact on Ethical Decision-Making Among Professionals. Journal of Cross-Cultural Psychology, 53(4), 315-332.
Lee, H., & Park, J. (2022). Rationalizing Unethical Behavior: The Role of Machiavellianism in Professional Contexts. Ethics & Behavior, 33(1), 32-47. doi:10.1080/10508422.2022.2093178
Lollo, E. (2012). Toward a Theory of Social Capital Definition: Its Dimensions and Resulting Social Capital Types. Paper presented at the 14th World Congress of Social Economics, Scotland.
Mangoting, S. P., et al. (2023). Kecerdasan Emosional dan Kinerja Kerja Konsultan Pajak Profesional di Indonesia. Jurnal Akuntansi dan Bisnis, 26(2), 235-252.
Marczyk, G., DeMatteo, D., & Festinger, D. (2005). Essentials of Research Design and Methodology. New Jersey: John Wiley & Sons Inc.
Mead, G. H. (1863). Mind, Self, and Society. Chicago: University of Chicago Press.
Muliartini, N. W., & Jati, I. K. (2019). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Faktor Situasional Pada Keputusan Etis Konsultan Pajak. E-Jurnal Akuntansi, Vol. 28, p. 1866.
Natasya, I., & Fuad, F. (2021). Studi Empiris Faktor-Faktor Internal Individual Dalam Pembuatan Keputusan Etis Pada Konsultan Pajak Di Semarang. Diponegoro Journal of Accounting, 10(1).
Noviari, N., & Suaryana, I. G. N. A. (2018). Dampak budaya etis organisasi dan sifat Macheavellian pada keputusan etis konsultan pajak di Provinsi Bali. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(2), 349-368.
Nurhidayati, R., & Suhartini, D. (2022). Determinan Pembuat Keputusan Etis Konsultan Pajak. Jurnal Proaksi, 9(2), 144–159.
Nurlis, N., & Ariani, M. (2020). Tax awareness moderates knowledge and modernization of tax administration on tax compliance, survey on MSME taxpayers in South Tangerang City, Indonesia. International Journal of Management Studies and Scoial Science Research, 2(5), 250-259.
Parastika, Ni Putu Eka dan Wirakusuma, Made Gede. (2019). Pengaruh Sifat Machiavellian dan Love Of Money Terhadap Keputusan Etis Auditor Dengan Manacika Parisudha Sebagai Variabel Pemoderasi. Tesis. Pascasarjana Akuntansi Universitas Udayana Denpasar.
Parimin, A. P. (1986). Fundamental Study on Spatial Formation of Island Village: Environmental Hierarchy of Sacred-Profane Concept in Bali. (Doctoral dissertation), University of Osaka, Japan.
Peraturan Menteri Keuangan Republik Indonesia Nomor 111/PMK.03/2014 tentang Konsultan Pajak
Prasetyo, T., & Handayani, M. (2023). Cultural Moderation in Professional Ethics: The Case of Javanese Tax Consultants. Asian Journal of Business and Ethics, 9(4), 102-115.
Pratama, A. Y., & Suhaeni, T. (2018). Pengaruh Kecerdasan Emosional terhadap Kinerja Karyawan. Jurnal Riset Bisnis Dan Investasi, 3(2), 51.
Purnamasari, R., Dwiyanto, T. H., & Handayani, D. (2021). Pengaruh Religiusitas, Kesadaran Etika, dan Pengetahuan Perpajakan Terhadap Niat Kepatuhan Pajak: Studi Empiris pada Wajib Pajak Orang Pribadi di Kota Padang. Jurnal Administrasi Bisnis, 23(1), 1-12.
R., Kartika, D., & Wibowo, A. (2022). Cultural Influence in Professional Ethics: A Study on Tax Consultants. Journal of Business Ethics, 157(3), 205-217.
Rahmania, Q. A. (2022). Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Emosional dan Integritas terhadap Kualitas Kinerja Konsultan Pajak. Equity: Jurnal Akuntansi, 3(1), 41-49.
Rahmawati, F., & Setiawan, I. (2021). Monetary Orientation and Ethical Decision-Making in the Financial Sector. Journal of Financial Behavior, 14(2), 132-143.
Rahmawati, I., Kusuma, H., & Pratama, A. (2021). Cultural Influence on Ethical Decision-Making: A Study of Collectivist Societies. Journal of Cross-Cultural Psychology, 52(3), 415-432. doi:10.1177/0022022121998906
Ratnawati, Saroh and Devos. (2023). Love of Money, Religiosity, and Ethical Values on the Tendency of Accounting Fraud with Idealism as a Moderating Variable. Journal of Accounting and Finance, 12(2), 1-10.
Setijanti, P., Defiana, I., Setyawan, W., Silas, J., Firmaningtyas, S., & Ernawati, R. (2015). Traditional Settlement Livability in Creating Sustainable Living. Procedia - Social and Behavioral Sciences, 179, 204-211.
Silitonga, S. E., & Hidayat, N. (2019). The Effect Of Ethics & Social Responsibility, Machiavellian Character, and Competency On Ethical Decision Making Of Tax Consultant (Case Study Of Tax Consultant In Bandung). South East Asia journal of Contemporary Business, Economics and Law, Vol. 20, Nomor 5, 1–8.
Skinner, D. and R. Sloan. 2002. Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies (forthcoming).
Sparks, J. R., & Pan, Y. (2009). Ethical Judgments in Business Ethics Research:Definition, and Research Agenda. Journal of Business Ethics, Vol. 91 (3) ,405-418.
Sternberg, R. J. (2008). In Search of Intelligence. New York: Oxford University Press.
Sugianto. (2019). Mengenal Soal Penghindaran Pajak Yang Dituduhkan Ke Adaro. Retrieved From Detikfinance: https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran- pajak-yang-dituduhkan-ke-adaro.
Sugiyono. 2022. Metode Penelitian Kuantitatif. Bandung: Alfabeta.
Suryadi, T., Nugraha, P., & Kurniawan, R. (2022). The Role of Cultural Values in Moderating Personal Traits and Ethical Behavior. Asian Journal of Business and Management, 15(4), 123-138. doi:10.1504/AJBM.2022.10034567
Swanendri, N. M. (2016). Eksistensi Tradisi Bali Aga pada Arsitektur Rumah Tinggal di Desa Pakraman Timbrah. RUANG: Jurnal Lingkungan Binaan (SPACE: Journal of the Built Environment), 3(2), 145- 156.
Tang. (1992). “The Meaning of Money Revisited”. Journal of Organizational Behavior, Vol. 13, pp. 197-202. Tofiq, Tri Agung dan Susi Dwi Mulyani. 2018. “Analisis Pengaruh Sifat Machiavellianisme, Etika dan
Tanggung Jawab Sosial, Faktor Situasional dan Locus of Control terhadap Pengambilan Keputusan Etis oleh Konsultan Pajak”. Scientific Journal of Reflection: Economic, Accounting, Management and Business. Vol. 1, No. 4. Oktober 2018.
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Widhyharto, D. S. (2009). Komunitas Berpagar: Antara Inovasi Sosial dan Ketegangan Sosial (Studi Kasus Komunitas Berpagar di Propinsi DI Yogyakarta, Indonesia). Jurnal Ilmu Sosial dan Ilmu Politik, 13(2), 204-230.
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Ahmed, S., Miller, J., & Smith, R. (2023). Emotional Intelligence and Ethical Sensitivity: A Study of Professional Decision-Making. Journal of Applied Psychology, 98(2), 105-120.
Ajzen, I. 1985. ―From Intentions To Actions: A Theory Of Planned Behavior. Action Control‖. Springer- Verlag Berlin Heidelberg, pp. 11-39.
Altman, I., Rapoport, A., & Wohlwill, J. F. (Eds.). (1980). Human Behavior and Environment (Vol. 4). New York: Springer Science+Business Media, LLC.
Andyarini, Kus Tri, dan Hayuningtyas. (2019). Pengaruh Kecerdasan Emosional Terhadap Pengambilan Keputusan Etis pada Konsultan Pajak. Jurnal Pajak dan Keuangan, 1(1), 1-10.
Aristo, T., Jafar, H., & Ilham, M. (2023). Strategi Penyuluhan Perpajakan Yang Efektif Dalam Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus Kantor Wilayah DJP Sumatera Utara I). Educoretax, 3(1), 1–13.
Arvita, R., & Sawarjuwono, T. (2020). Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah. EJurnal Akuntansi (E-JA), 88-100.
Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi, 26, 1412.
Blanthorne, Burton, & Fisher. (2005). The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning. Working Paper Series College of Business Administration University of Rhode Island.
Bourdieu, P. (1986). The Forms of Capital. In J. G. Richardson (Ed.), Handbook of Theory and Research for the Sociology of Education (pp. 241-258). New York: Greenwood Press.
Brown, T., & Wilson, D. (2021). Empathy and Emotional Intelligence in Ethical Decision-Making: A Cross-Cultural Perspective. Ethics and Behavior, 31(1), 75-88.
Budd and Mead. (Jan, 2003). The Library, Praxis, and Symbolic Power. The Library Quarterly, Vol. 73(1), 19 - 32. (JSTOR).
Christian, Y. G., & Susanto, Y. K. (2021). Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme. Studi Akuntansi Dan Keuangan Indonesia, 4(2), 156–177.
Cuthbert, A. (2013). Venacular Transfomations: Context, Isues, Debates. In G. A. M. Suartika (Ed.), Vernacular Transformations (pp. 7-39). Denpasar: Pustaka Larasan and Udayana University's Program.
Doyle, E., Frecknall-Hughes, J., & Summers, B. (2014). Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size. Journal of Business Ethics, 122(4), 623–641.
Farhan, D. (2024). Construction of Ethical Decision-Making Model of Tax Consultants in Malang. Enrichment: Journal of Multidisciplinary Research and Development, 1(12), 757-763.
Farhan, M., Sari, R. F., & Handayani, D. (2019). Pengaruh Machiavellian dan Love of Money Terhadap Persepsi Etika Penggelapan Pajak dengan Religiusitas Sebagai Variabel Moderasi: Studi Empiris Pada Wajib Pajak Di Kota Padang. Jurnal Eksplorasi Akuntansi, 1(1), 88-101.
Ferrel O. C. and L. G. Gresham. (1985). A Contingency Framework for Understanding Ethical Decision Making in Marketing. Journal of Marketing, Vol. 49 (3), p. 87 – 96
Goleman, Daniel. 2005. Kecerdasan Emosi: Untuk Mencapai Puncak Prestasi. Terjemahan Alex Tri Kantjono. PT. Gramedia Pustaka Utama. Jakarta.
Hertiningtyas, D., & Yustina, M. (2021). Pengaruh Kecerdasan Emosional Terhadap Keputusan Etis Akuntan Profesional. Jurnal Akuntansi dan Keuangan Islam, 10(2), 255-268.
Hikmah. (2020). Kecerdasan Emosional dan Pengambilan Keputusan Etis pada Konsultan Pajak. Jurnal Pajak dan Keuangan, 1(1), 1-10.
Hunt, S.D. and Vitell, S.J. (1986), A general theory of marketing ethics, Journal of Macromarketing, Vol. 6 No. 1, pp. 5-16.
Husein, Umar. 2010. Metode Penelitian Untuk Skripsi dan Tesis Bisnis Edisi 11. Jakarta: PT Raja Grafindo Persada.
Indonesia Corruption Watch. (2023). Tren Penindakan Kasus Korupsi Tahun 2023.
Indrawan, R., & Hartika, W. (2020). Decision Making: Perspective of Tax Consultant Ethics. The International Journal of Business & Management, 8(6).
Iskandar, D., & Nugroho, S. (2024). Symbolic Interactionism in Ethical Decision-Making: A Cultural Perspective. Journal of Social Interaction Studies, 8(1), 45-58.
Jiang, H., dan Bowen, S. A. (2011). Ethical Decision Making in Issues Management Within Activist Groups. Public Relations Journal, Vol. 5, Nomor 1, 1–21.
Johnston, R., Smith, T., & Wang, L. (2023). Ethical Sensitivity and Machiavellianism in Professional Decision-Making. Journal of Business Ethics, 174(2), 453-467. doi:10.1007/s10551-022-05122-5
Jones, J. (1991). "Earnings Management During Import Relief Investigations", Journal of Accounting Research, Vol. 29 no. 2, p. 193–228.
Kumar, A., & Gupta, R. (2022). The Role of Emotional Intelligence in Ethical Decision-Making: Insights from Business Professionals. Journal of Business Ethics, 158(3), 445-462.
Lee, H., & Kim, J. (2022). Cultural Values and Emotional Intelligence: Their Impact on Ethical Decision-Making Among Professionals. Journal of Cross-Cultural Psychology, 53(4), 315-332.
Lee, H., & Park, J. (2022). Rationalizing Unethical Behavior: The Role of Machiavellianism in Professional Contexts. Ethics & Behavior, 33(1), 32-47. doi:10.1080/10508422.2022.2093178
Lollo, E. (2012). Toward a Theory of Social Capital Definition: Its Dimensions and Resulting Social Capital Types. Paper presented at the 14th World Congress of Social Economics, Scotland.
Mangoting, S. P., et al. (2023). Kecerdasan Emosional dan Kinerja Kerja Konsultan Pajak Profesional di Indonesia. Jurnal Akuntansi dan Bisnis, 26(2), 235-252.
Marczyk, G., DeMatteo, D., & Festinger, D. (2005). Essentials of Research Design and Methodology. New Jersey: John Wiley & Sons Inc.
Mead, G. H. (1863). Mind, Self, and Society. Chicago: University of Chicago Press.
Muliartini, N. W., & Jati, I. K. (2019). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Faktor Situasional Pada Keputusan Etis Konsultan Pajak. E-Jurnal Akuntansi, Vol. 28, p. 1866.
Natasya, I., & Fuad, F. (2021). Studi Empiris Faktor-Faktor Internal Individual Dalam Pembuatan Keputusan Etis Pada Konsultan Pajak Di Semarang. Diponegoro Journal of Accounting, 10(1).
Noviari, N., & Suaryana, I. G. N. A. (2018). Dampak budaya etis organisasi dan sifat Macheavellian pada keputusan etis konsultan pajak di Provinsi Bali. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(2), 349-368.
Nurhidayati, R., & Suhartini, D. (2022). Determinan Pembuat Keputusan Etis Konsultan Pajak. Jurnal Proaksi, 9(2), 144–159.
Nurlis, N., & Ariani, M. (2020). Tax awareness moderates knowledge and modernization of tax administration on tax compliance, survey on MSME taxpayers in South Tangerang City, Indonesia. International Journal of Management Studies and Scoial Science Research, 2(5), 250-259.
Parastika, Ni Putu Eka dan Wirakusuma, Made Gede. (2019). Pengaruh Sifat Machiavellian dan Love Of Money Terhadap Keputusan Etis Auditor Dengan Manacika Parisudha Sebagai Variabel Pemoderasi. Tesis. Pascasarjana Akuntansi Universitas Udayana Denpasar.
Parimin, A. P. (1986). Fundamental Study on Spatial Formation of Island Village: Environmental Hierarchy of Sacred-Profane Concept in Bali. (Doctoral dissertation), University of Osaka, Japan.
Peraturan Menteri Keuangan Republik Indonesia Nomor 111/PMK.03/2014 tentang Konsultan Pajak
Prasetyo, T., & Handayani, M. (2023). Cultural Moderation in Professional Ethics: The Case of Javanese Tax Consultants. Asian Journal of Business and Ethics, 9(4), 102-115.
Pratama, A. Y., & Suhaeni, T. (2018). Pengaruh Kecerdasan Emosional terhadap Kinerja Karyawan. Jurnal Riset Bisnis Dan Investasi, 3(2), 51.
Purnamasari, R., Dwiyanto, T. H., & Handayani, D. (2021). Pengaruh Religiusitas, Kesadaran Etika, dan Pengetahuan Perpajakan Terhadap Niat Kepatuhan Pajak: Studi Empiris pada Wajib Pajak Orang Pribadi di Kota Padang. Jurnal Administrasi Bisnis, 23(1), 1-12.
R., Kartika, D., & Wibowo, A. (2022). Cultural Influence in Professional Ethics: A Study on Tax Consultants. Journal of Business Ethics, 157(3), 205-217.
Rahmania, Q. A. (2022). Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Emosional dan Integritas terhadap Kualitas Kinerja Konsultan Pajak. Equity: Jurnal Akuntansi, 3(1), 41-49.
Rahmawati, F., & Setiawan, I. (2021). Monetary Orientation and Ethical Decision-Making in the Financial Sector. Journal of Financial Behavior, 14(2), 132-143.
Rahmawati, I., Kusuma, H., & Pratama, A. (2021). Cultural Influence on Ethical Decision-Making: A Study of Collectivist Societies. Journal of Cross-Cultural Psychology, 52(3), 415-432. doi:10.1177/0022022121998906
Ratnawati, Saroh and Devos. (2023). Love of Money, Religiosity, and Ethical Values on the Tendency of Accounting Fraud with Idealism as a Moderating Variable. Journal of Accounting and Finance, 12(2), 1-10.
Setijanti, P., Defiana, I., Setyawan, W., Silas, J., Firmaningtyas, S., & Ernawati, R. (2015). Traditional Settlement Livability in Creating Sustainable Living. Procedia - Social and Behavioral Sciences, 179, 204-211.
Silitonga, S. E., & Hidayat, N. (2019). The Effect Of Ethics & Social Responsibility, Machiavellian Character, and Competency On Ethical Decision Making Of Tax Consultant (Case Study Of Tax Consultant In Bandung). South East Asia journal of Contemporary Business, Economics and Law, Vol. 20, Nomor 5, 1–8.
Skinner, D. and R. Sloan. 2002. Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies (forthcoming).
Sparks, J. R., & Pan, Y. (2009). Ethical Judgments in Business Ethics Research:Definition, and Research Agenda. Journal of Business Ethics, Vol. 91 (3) ,405-418.
Sternberg, R. J. (2008). In Search of Intelligence. New York: Oxford University Press.
Sugianto. (2019). Mengenal Soal Penghindaran Pajak Yang Dituduhkan Ke Adaro. Retrieved From Detikfinance: https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran- pajak-yang-dituduhkan-ke-adaro.
Sugiyono. 2022. Metode Penelitian Kuantitatif. Bandung: Alfabeta.
Suryadi, T., Nugraha, P., & Kurniawan, R. (2022). The Role of Cultural Values in Moderating Personal Traits and Ethical Behavior. Asian Journal of Business and Management, 15(4), 123-138. doi:10.1504/AJBM.2022.10034567
Swanendri, N. M. (2016). Eksistensi Tradisi Bali Aga pada Arsitektur Rumah Tinggal di Desa Pakraman Timbrah. RUANG: Jurnal Lingkungan Binaan (SPACE: Journal of the Built Environment), 3(2), 145- 156.
Tang. (1992). “The Meaning of Money Revisited”. Journal of Organizational Behavior, Vol. 13, pp. 197-202. Tofiq, Tri Agung dan Susi Dwi Mulyani. 2018. “Analisis Pengaruh Sifat Machiavellianisme, Etika dan
Tanggung Jawab Sosial, Faktor Situasional dan Locus of Control terhadap Pengambilan Keputusan Etis oleh Konsultan Pajak”. Scientific Journal of Reflection: Economic, Accounting, Management and Business. Vol. 1, No. 4. Oktober 2018.
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Widhyharto, D. S. (2009). Komunitas Berpagar: Antara Inovasi Sosial dan Ketegangan Sosial (Studi Kasus Komunitas Berpagar di Propinsi DI Yogyakarta, Indonesia). Jurnal Ilmu Sosial dan Ilmu Politik, 13(2), 204-230.
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Published
2024-11-19
How to Cite
YANTO, Alif Faruqi Febri et al.
Examining Ethical Decisions of Tax Consultants with Javanese Culture: Choosing Ethical Moral Considerations or Conventional Advantages.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/119020>. Date accessed: 28 nov. 2024.
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